Bhopal Singh Vs ITO (ITAT Delhi)
CIT(A) Must Independently Examine Evidence and Decide Appeal on Merits: Delhi ITAT Restores Addition
The assessee contended that the information and supporting material submitted during the appellate proceedings had not been properly appreciated by the CIT(A). It was further argued that an adequate opportunity had not been provided to place all relevant facts and documents on record.
The ITAT observed that the CIT(A) had sustained the addition by merely relying upon the Assessing Officer’s order without properly examining the assessee’s material and contentions.
In the interest of justice, the Tribunal restored the matter to the CIT(A) for fresh adjudication on merits after granting the assessee an adequate opportunity of hearing.
The assessee was directed to make complete submissions, attend the appellate proceedings and cooperate with the tax authorities. The appeal was allowed for statistical purposes.
List of Cases Discussed / Relied Upon
No judicial authority other than the principal order is discussed, cited, referred to or relied upon in the supplied substantive analysis.
FULL TEXT OF THE ORDER OF ITAT PUNE
1. This appeal is filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 25.02.2026 for the Assessment Year 2022-23.
2. At the time of hearing, ld. AR of the assessee submitted that the assessee provided the information before the ld. CIT (A) which was not properly appreciated by the ld. CIT (A). He further submitted that proper opportunity was also not provided to the assessee to bring all the relevant facts and documents before the ld. CIT (A). Accordingly, he prayed that the matter may be restored to the file of ld. CIT (A) to decide afresh after providing an opportunity of being heard to the assessee.
3. On the other hand, ld. DR for the Revenue relied on the orders of the authorities below.
4. Considered the submissions of both the parties and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer. Therefore, in the interest of justice, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
5. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on this 8th day of July, 2026 after the conclusion of the hearing.
