ITA No. 281/GTY/2026 (A.Y. 2017-2018) Phurpa Tsering

Parties Involved

Facts Summary

The case involves an appeal by the Income Tax Officer against an order passed by the Commissioner of Income Tax (Appeals) for the Assessment Year 2017-2018. The Commissioner deleted an addition of Rs.1,85,72,000/- made by the Assessing Officer under section 69A of the Income Tax Act, 1961. The Departmental Representative argued that the Commissioner erred in deleting the addition without affording the Assessing Officer an opportunity to examine and verify the evidences, in contravention of Rule 46A of the Income Tax Rules, 1962. The assessee did not appear during the hearing.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) erred in deleting the addition made by the Assessing Officer without affording the Assessing Officer an opportunity to examine and verify the evidences.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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