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Judgment
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 08/08/2025 for the Assessment Year 2014-15.
Brief facts of the case are that, an assessment order came to be passed on 30/12/2016 u/s 143(3) of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Aggrieved by the assessment order dated 30/12/2016, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order impugned dated 08/08/2025 dismissed the Appeal filed by the Assessee. As against the orders of the Ld. CIT(A) dated 08/08/2025 , Assessee preferred the captioned Appeal.
The Ld. Counsel for the Assessee submitted that the A.O. has not considered the entire document produced by the Assessee and erroneously made addition, which has been confirmed by the Ld. CIT(A), thus sought for allowing the Appeal.
Per contra, the Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal.
The solitary grievance of the Assessee in the present Appeal is the addition of Rs. 1,85,03,915/-, which has been confirmed by the Ld. CIT(A). It is the specific contention of the Ld. Assessee's Representative that the Assessee has produced plethora of documents to prove the transaction including the confirmation of the parties both during assessment proceedings as well as remand proceedings, which have been ignored by the A.O. and ultimately, the Ld. CIT(A) confirmed the addition without even referring to those documents.
On verifying the records, we find merit in the said contention of the Ld. Assessee's Representative, therefore, with an intention to render substantial justice, we remand the matter to the file of the A.O. to decide the issue in hand afresh in accordance with law by providing opportunity of being heard to the Assessee. The Assessee is also at liberty to produce all the documents to substantiate its claim.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose.