Quasar Media Pvt. Ltd. vs The ACIT

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

Both the appeals by the assessee is preferred against the order of the NFAC, Delhi dated 22.07.2025 pertaining to A.Ys. 2017-18 & 2018-19.

Since the above captioned appeals were heard together and the facts in issues are identical, all these appeals are being disposed of by this common order for the sake of convenience and brevity.

The solitary issue in these appeals are as under:

At the very outset, the ld. counsel for the assessee submitted that the ld. CIT(A) has decided the issues without providing adequate opportunity of being heard to the assessee to present its case. It is the say of the ld. counsel for the assessee that several additional evidences have been submitted before the ld. CIT(A) which were not admitted. He, therefore, prayed that since neither the Assessing Officer nor the ld. CIT(A) examined the evidences produced before the ld. CIT(A), the matter may be remitted back to the Assessing Officer for adjudication of the additional/fresh evidence with regard to the subject matter in the assessee instant appeal.

Per contra, the ld. DR did not raise any serious objection and relied upon the orders of the authorities below.

We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) has rejected the additional evidences filed in terms of Rule 46A of the Act on the ground of objection raised by the AO that assessee was given several opportunities which were not availed of. We find that the CIT(A) did not follow the jurisprudence laid down by the Hon'ble High Court of Delhi in the case of Commissioner of Income-tax v. Hewlett Packard India (P.) Ltd [2008] 173 Taxman 162 (Delhi) and also by Hon'ble ITAT (Mumbai) in the case of Shahrukh Khan v. Deputy Commissioner of Income-tax, Spl. Rg. 21, Mumbai [2007] 13 SOT 61 Mumbai. The ld. CIT(A) has accorded primacy to the technicality of Rule 46A of the I.T. Rules and has ignored the principles of substantive justice. In view of the above facts and circumstances and in the interest of justice and fair play, we are of the considered view that the matter be restored back to the file of the learned CIT(A) to examine the additional evidences and decide the issues afresh after allowing adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities and co-operate in adjudication of the issues at hand. Ground 2 allowed for statistical purposes.

In the result, both the appeals of the assessee in ITA Nos. 6164 & 6165/Del/2025 are allowed for statistical purposes.

The order is pronounced in the open court on 18.05.2026.