The simple answer is - one must acknowledge the current state of the infrastructure and processes in order to navigate to the desired state. Using tried and tested methodology you can ensure that the business strategy is adhered to.
A gap analysis will facilitate successful and effective decision making, provide budget planning and enablement of resources via individual projects streams. It will become the roadmap and foundations of any IT infrastructure and processes.
Gap analysis can be used for several reasons, such as:
company under new management seeking transformation
Generally, the last 3 scenarios in the above list, it would be fair to assume that infrastructure, processes and documentation could be in an unknown state.