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Income Tax Appellate Tribunal - Delhi

Income Tax Officer Ward 59 6 , New Delhi vs Mamta Sehgal, Dilshad Garden on 25 April, 2024

       IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI 'E' BENCH,
                             NEW DELHI

            BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND
                  SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER



                   ITA No. 3860/DEL/2023 [A.Y. 2017-18]


The Income-tax Officer                Vs.       Mamta Sehgal
Ward - 30(3)                                    496, Pocket - D
New Delhi                                       Dilshad Garden, Delhi

                                                PAN - AVRPS 9681 D

     (Applicant)                                       (Respondent)

          Assessee By  :       None
          Department By :      Shri Rajesh Kumar Dhaneshta, Sr. DR


              Date of Hearing               :   25.04.2024
              Date of Pronouncement         :   25.04.2024


                                  ORDER


PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 27.12.2023 pertaining to A.Y. 2017-18.

2. None appeared on behalf of the assessee.

3. At the very outset, the ld. DR submitted that the ld. CIT(A) erred in admitting additional evidences in view of the fact that the assessee was not entitled to produce/submit additional evidences within the meaning of provisions of Rule 46A(10 of the I.T. Rules, 1962 as the assessee was provided reasonable opportunity to produce documentary evidences to substantiate his claim during the assessment proceedings but the assessee failed to do so.

4. Having heard the ld. DR we are of the considered view that the assessee ought to have been given sufficient opportunity of being heard. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. Assessing Officer.

5. The Assessing Officer is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities.

6. In the result, the appeal of the assessee in ITA No. 3860/DEL/2023 is allowed for statistical purposes.

The order is pronounced in the open court on 25.04.2024.

        Sd/-                                           Sd/-


      [SAKTIJIT DEY]                            [NAVEEN CHANDRA]
      VICE PRESIDENT                           ACCOUNTANT MEMBER


Dated: 25th APRIL, 2024.


VL/


Copy forwarded to:

1.    Appellant
2.    Respondent
3.    CIT
4.    CIT(A)
5.    DR
                                                       Asst. Registrar,
                                                      ITAT, New Delhi
                                 4

Date of dictation

Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order