Vayas Multi Trading Private Ltd. vs DCIT

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated 08.10.2025 of the ld. Commissioner of Income-tax (Appeals), Dehi-26 [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 11.03.2022 passed by the DCIT, Central Circle-14, New Delhi (hereinafter referred to as ‘the ld. AO’) under Section 147 r.w.s. 144 of the Act for Assessment Year 2017-18.

It is the case of the assessee that the evidences/submissions were duly submitted before the Ld. AO and before the Ld.CIT(A) which is evident from the reproduction of the written submissions filed by the assessee before the Ld.CIT(A) starting from page 27 upto page 41 of the CIT(A)’s order. However, the Ld.CIT(A) finally came to a finding that the assessee has failed to submit any brief on delivery of goods relating to either so-called sale by it to M/s Faith Jewellers or the corresponding purchase made by it; no substantial explanation along with the documentary evidences have been filed by the assessee before the Ld.CIT(A) as also the observation made by him. The fact that the assessee duly filed its written submissions and the documents as it is evident from the order impugned as narrated hereinabove could not be controverted by the Ld. DR.

Having regard to the facts and circumstances of this matter, in order to prevent the miscarriage of justice, we dispose of this appeal by remitting the same to the file of the Ld.CIT(A) to consider it afresh on the basis of the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the said authority, the CIT(A) would be at liberty to proceed and finalise the appeal strictly in accordance with the law.

In the result, the appeal filed by the assessee is allowed for statistical purposes.