What did the Tribunal hold?

The Tribunal, considering the assessee's age, health, and the interest of fairness, decided to grant one more opportunity. The matter was set aside and returned to the CIT(A) for a fresh decision after the assessee submits all relevant documents.

The assessee, a senior citizen suffering from health issues like Alzheimer's disease, failed to appear before the CIT(A) and submit necessary documents due to lack of response. The additions made by the AO were confirmed by the CIT(A).

What were the issues?

Whether the assessee should be granted another opportunity to present documents and explanations to the CIT(A) due to age and health reasons, despite previous non-compliance.

Abdul Rahman, Bangalore vs DCIT | ITAT Bangalore 2026

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI SANDEEP SINGH KARHAIL

PER SHRI WASEEM AHMED, ACCOUNTANT MEMBER: This appeal is filed by the Assessee against the order of Ld. DCIT - CIRCLE 1(1)(1), BANGALORE vide DIN: ITBA/AST/S/143(3)/2022-23/1048270424(1) dated 03-Dec-2025 for the Assessment Year 2021-22.

We have heard both sides and reviewed the records. The assessee is a senior citizen. He submitted that he was suffering from health issues, including Alzheimer's

ITA 432/BANG/2026 ABDUL RAHMAN

disease, during the relevant period. We note that the ld. CIT(A) issued only two notices dated 13.11.2025 and 24.11.2025. The appeal was decided without any participation of the assessee as there was no response by the assessee. The additions made by the AO were confirmed mainly because the necessary documents were not submitted to the ld. CIT(A). The assessee claims that the documents are available and can be presented if given another chance. 2.1 Considering the age and health of the assessee, and in the interest of fairness, we are inclined that one more opportunity should be granted to him. Even the ld. DR, taking the circumstances into account, did not object to sending the issue back to the ld. CIT(A). Therefore, we set aside the order of the CIT(A). The matter is returned to the CIT(A) for a fresh decision. 2.2 The assessee shall submit all relevant documents and explanations to the ld. CIT(A). The ld. CIT(A) will review them and adjudicate afresh after providing a reasonable opportunity for a hearing to the assessee. The assessee is expected to cooperate during the proceedings and avoid unnecessary delays. Thus, the assessee's ground of appeal is hereby allowed for statistical purposes. 3. In the result, the appeal of the assessee is hereby allowed for statistical purposes. Order pronounced in the open court on 17th August, 2026.

Sd/- Sd/- SANDEEP SINGH KARHAIL WASEEM AHMED JUDICIAL MEMBER ACCOUNTANT MEMBER Bangalore Dated: 17th August, 2026 Vms

ITA 432/BANG/2026 ABDUL RAHMAN

Copy to: ABDUL RAHMAN, NO.15, 10TH MAIN ROAD 1 VASANTHNAGAR,, BENGALURU-560052, KARNATAKA

DCIT - CIRCLE 1(1)(1), 2 BMTC BUILDING, KORAMANGALA, BENGALURU-560095, KARNATAKA

3 THE PCIT / CIT, 4 THE D.R., ITAT, BANGALORE BENCH 5 GUARD FILE By Order

ASSISTANT REGISTRAR / I.T.A.T., BANGALORE

ABDUL RAHMAN,BANGALORE vs. DCIT - CIRCLE 1(1)(1), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments