Case Number: ITA 5522/DEL/2019
Appellant: Manish Sharma, Ghaziabad
Respondent: DCIT Circle-I, Ghaziabad
Assessment Year: 2015-16
Case Filed On: 2019-06-24
Order Type: Final Tribunal Order
Date of Order: 2023-09-21
Pronounced On: 2023-09-21
Before: Shri Shamim Yahya, Accountant Member and Ms. Astha Chandra, Judicial Member
For Assessee: Shri Sankalp, Advocate
For Revenue: Ms. Jyoti Verma, Sr. DR
Date of Hearing: 13.09.2023
Date of Pronouncement: 21.09.2023
This appeal, filed by the assessee Manish Sharma, is directed against the order of the learned Commissioner of Income-tax (Appeals), Ghaziabad, dated 31.03.2019, pertaining to the assessment year 2015-16. The primary issues in the appeal were related to the non-admission of additional evidence by the CIT(A) and the subsequent additions and disallowances made by the Assessing Officer (AO).
The assessee raised the following grounds in the appeal:
The assessee, an individual and a real estate developer, filed his return for AY 2015-16 on 30.09.2015 declaring income of Rs. 55,60,600/-. The return was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was selected for limited scrutiny through CASS. Despite several notices, the assessee did not comply fully with the requirements during the assessment proceedings. The AO completed the assessment on 27.12.2017, determining the total income at Rs. 2,30,53,035/-, including additions under section 68 and disallowances under section 40A(3) of the Act.
Aggrieved, the assessee filed an appeal before the CIT(A). During the appellate proceedings, the assessee sought permission to file additional evidence, explaining that he was unable to produce these documents earlier due to unavoidable circumstances. However, the CIT(A) declined to admit the additional evidence and confirmed the additions and disallowances made by the AO.
At the Tribunal, the assessee’s representative requested to file additional evidence under Rule 29 of the ITAT Rules, citing ongoing litigation under the SARFESI Act and the assessee’s health issues as reasons for the delay in providing complete evidence. The Tribunal found it essential in the interest of justice to consider the additional evidence and remanded the case back to the AO for fresh adjudication.
In conclusion, the Tribunal set aside the orders of the AO and CIT(A) and restored the matter back to the AO for fresh consideration of all evidence. The AO was directed to afford a reasonable opportunity of being heard to the assessee in the fresh assessment proceedings.
The appeal of the assessee is treated as allowed for statistical purposes.
Members:
(Shamim Yahya) Accountant Member
(Astha Chandra) Judicial Member
Copy forwarded to:
By Order
Assistant Registrar, ITAT, New Delhi
Appeal Admission Issues in Manish Sharma vs. DCIT Ghaziabad for Assessment Year 2015-16
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