Bahadur Nagar Vs DC/ACIT (ITAT Delhi)
ITAT Delhi restores 153A assessment: Ex-parte order & non-consideration of additional evidence vitiate appellate decision
Delhi Tribunal in set aside the order of the CIT(A) and restored the matter to the file of the Assessing Officer for fresh adjudication. The Tribunal noted that the assessment u/s 153A r.w.s. 144 was passed ex parte and that the CIT(A) dismissed the appeal without considering the additional evidence filed by the assessee. Holding that adequate opportunity of being heard is a fundamental requirement, the Tribunal ruled that the failure of the first appellate authority to examine additional evidence and decide the matter on merits resulted in denial of natural justice. Accordingly, the AO was directed to re-adjudicate the issues afresh after considering all documents/evidence and after granting reasonable and sufficient opportunity to the assessee. The appeal was allowed for statistical purposes
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the assessee is preferred against the order of the CIT(A)-3, Gurgaon dated 14.01.2025 pertaining to A.Y 2017-18.
2. The main grievance raised emanating from the 9 grounds of appeal of the assessee is against the order u/s 153A r.w.s 144 of the Income tax Act, 1961 [the Act, for short] passed by the Assessing Officer where the assessee has challenged the confirmation of addition made by the Assessing Officer.
