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Judgment
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-
This appeal by the assessee is preferred against the order of the CIT(A)-3, Gurgaon dated 14.01.2025 pertaining to A.Y 2017-18.
The main grievance raised emanating from the 9 grounds of appeal of the assessee is against the order u/s 153A r.w.s 144 of the Income-tax Act, 1961 [the Act, for short] passed by the Assessing Officer where the assessee has challenged the confirmation of addition made by the Assessing Officer.
At the very outset, the ld. counsel for the assessee vehemently contended before us that the Assessing Officer passed an ex parte order u/s 153A/144 of the Act and the ld. CIT(A) has not addressed the additional evidences filed by the assessee and just passed the order without any basis, material or evidences and without appreciating the facts and circumstances of the case.
Per contra, the ld. DR submitted that the ld. CIT(A) was right in deciding the appeal against the assessee as the assessee failed to provide credible evidence or documentary proof to substantiate the claim regarding the ownership, nature and source of the cash intercepted during the assessment proceedings. Further, the assessee has submitted that the additional evidences were not admitted by the CIT(A).
We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) dismissed the appeal of the assessee without considering the additional evidences filed by the assessee. In view of the above, we are of the considered opinion that the assessee ought to have been given sufficient opportunity of being heard. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld AO for fresh adjudication in the light of additional evidences. The ld. AO is directed to decide the issues afresh after considering all the documents/evidence and affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/ documents as required by the ld. AO.
In the result, appeal of the assessee in ITA No. 1586/DEL/2025 is allowed for statistical purposes.
The order is pronounced in the open court on 12.12.2025.