2025 (9) TMI 1578

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...., Sr DR For the Respondent : Ms. Shrunjal Shah, AR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the Revenue against the order passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi ("Ld. CIT(A)" for short), under Section 250 of the Income-tax Act, 1961 ("the Act" for short), relating to the Assessment Year 2017-18. ....

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....red in law and on facts in admitting additional evidences filed by assessee without calling for remand report from AO." 3. The brief facts of the case are that assessee is a company engaged in the business of real estate development. It filed its return of income for the year under consideration on 31.10.2017 declaring total income of Rs. 1,99,420/-. The case was selected for scrutiny and asses....

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....ied upon the order of the Assessing Officer. The Ld. AR, on the other hand, supported the order of the Ld. CIT(A). 7. We have heard the rival contentions and perused the material available on record. We find that the Ld. CIT(A) has rightly deleted the impugned disallowance after considering the ledgers, vouchers, and supporting evidences which were placed before the Ld. CIT(A). We also find tha....