Case Law Details
Sanjeev Mittal Vs DCIT (ITAT Delhi)
In the case of Sanjeev Mittal vs. DCIT, the Income Tax Appellate Tribunal (ITAT) in Delhi dealt with cross-appeals filed by both the Revenue and the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for the Assessment Year (AY) 2014-15. The issues raised in the appeals pertained to various additions and disallowances made by the Assessing Officer (AO) during the assessment proceedings.
The Revenue raised concerns regarding the admission of additional evidence by the CIT(A) under Rule 46A(1) of the Income Tax Rules, 1962, and the subsequent deletion of certain additions made by the AO. The CIT(A) admitted additional evidence submitted by the assessee, citing clauses (c) and (d) of Rule 46A(1), which allow for the admission of crucial evidence necessary for the disposal of the appeal. The ITAT upheld the decision of the CIT(A), citing a precedent set by the Delhi High Court, which emphasized the permissibility of admitting additional evidence crucial to the appeal’s resolution.
Regarding the specific additions made by the AO, the ITAT addressed each ground raised by the Revenue:
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