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Judgment
PER MANISH AGARWAL, AM,
This appeal is filed by the assessee against the order of the National Faceless Appellate Centre [CIT(A), in short], dated 23.06.2025 in Appeal No. CIT (A), Delhi- 4/10616/2016-17 arising out of the order passed u/s 144 of the Income Tax Act, 1961 ( ‘the Act’) dt. 06.12.2016 for Assessment year 2009-10.
Before us, ld.AR of the assessee submits that appeal filed by the assessee was dismissed by ld. CIT(A) without admitting the additional evidences filed under Rule 46A of the Income Tax Rules, 1962 (the Rules) though the same were filed in terms of the letter dt. 11.10.2023 filed before the ld. CIT(A). It is submitted by ld. AR that the ld. CIT(A) be directed to admit the additional evidences filed by the assessee as they are crucial to decide the issues raised in the grounds of appeal taken by the assessee.
In reply, ld. CIT DR supported the order of the Assessing Officer and ld. CIT(A) however, stated that this is the second round of proceedings and despite of various opportunities provided, assessee has not filed any details before the AO. He thus requested to confirm the orders of lower authorities.
Heard both the parties and perused the material available on records. A perusal of the impugned order of ld. CIT(A) clearly shows that the ld. CIT(A) has not admitted the additional evidences filed by the assessee. It is further seen that though the ld. CIT(A) has reproduced the letter field by the assessee through which the additional evidences were field however, no reason was given for not admitting the same. It is true that the assessee did not make any compliance before the AO and did not file the requisite details/documents however, solely for this reason he should not be deprived from the justice.
Considering the fact that the assessee has failed to make any representation before the AO, in the larger interest of justice, we direct the ld. CIT(A) to admit the additional evidences filed by the assessee and to decide the grounds of appeal raised by the assessee after affording reasonable opportunity of hearing to the assessee. Assessee is also directed to appear and filed any further details/evidences in support of his case. With this direction, all the grounds of appeal taken by the assessee are partly allowed for statistical purposes.
In the result, appeal of the assessee stands partly allowed for statistical purposes.