ITAT Remands Case to CIT(A) After Admitting Crucial Sale Deed as Additional Evidence:

ITAT Remands Case to CIT(A) After Admitting Crucial Sale Deed as Additional Evidence

The ITAT Delhi has remanded the case of Chander Pal to the lower appellate authority, i.e., CIT(A), for fresh consideration after admitting an important sale deed as additional evidence.

During the hearing, the assessee submitted a sale deed dated September 18, 2014, executed between the assessee and Vijender Singh. The deed was not initially placed before the lower tax authorities.

When the tribunal analysed the case, it noted that the sale deed was directly connected to the dispute in the present case and could significantly affect the outcome. Since the document went to the root of the matter, the bench admitted it as additional evidence.

In the interest of justice and to ensure all the relevant facts are considered before announcing the final decision, the tribunal quashed the earlier appellate order and remanded the case to the CIT(A) for a fresh consideration.

The CIT(A) has been granted to provide the assessee a proper opportunity and thereafter pass a reasoned and speaking order after considering the newly submitted sale deed along with any other evidence that may be produced during the fresh proceedings.

The Tribunal also stated that the CIT(A) may call for a remand report from the Assessing Officer (AO), if considered necessary, before passing a fresh order. Accordingly, the ITAT allowed the assessee's appeal for statistical purposes.