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Judgment
PER S. RIFAUR RAHMAN, AM :
This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), New Delhi [“Ld. CIT(A)”, for short] dated 30.09.2025 for the Assessment Year 2017-18.
At the time of hearing, Ld. AR for the assessee submitted that the additional evidences submitted before the ld. CIT (A) were not accepted by him and proper opportunity was not granted to the assessee to substantiate her case before the lower authorities. He submitted that ld. CIT (A) observed that assessee has not controverted the findings of the AO supported by proper evidence and further held that the assessee did not file any submissions supported by proper evidence alongwith a petition under Rule 46A for admission of evidence in the appellate proceedings. Ld. AR submitted that ld. CIT (A) had not accepted the additional evidences and ld. CIT (A) sustained the addition without proper investigation and further relying on third party information without giving proper opportunity is against the natural justice. He prayed that the issue may be remitted back to AO for fresh hearing.
On the other hand, ld. DR for the Revenue relied upon the orders of the authorities below.
Considered the rival submissions and material placed on record. In view of the factual matrix and nature of addition made by the Assessing Officer, for the sake of complete justice, we deem it fit and proper to remit back the issues in dispute to the file of the AO with the directions to decide the same afresh after allowing the assessee to file the additional evidences, after giving adequate opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.