What did the Tribunal hold?

The Tribunal held that the assessee deserves a chance to present her evidence before the authorities below. The matter was set aside and remitted back to the AO to allow the assessee to file all available evidence.

What were the issues?

Whether the CIT(A) erred in not admitting new evidence filed by the assessee without a proper application under Rule 46A, and if the assessee should be given an opportunity to present her case with full evidence.

Smriti Ghosh, Greater Noida vs ITO | ITAT Delhi 2026

Q: What were the facts?

The Assessing Officer (AO) made an addition of Rs. 70,00,000/- on account of capital gains without granting the benefit of cost of acquisition and indexation. The assessee failed to file supporting evidence before the AO.

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Respondent: Shri Balkrishan Gopal, Sr. DR

Hearing: 16.07.2026

ITA No.1859/DEL/2026 SMRITI GHOSH IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1859/Del/2026 Assessment Year: 2018-19 SMRITI GHOSH, Vs. INCOME TAX OFFICER, CA-9, Flat no.1802, Capital Athena, Income Tax Office, Sector-1, Bisrakh, Opposite Rise Mall, Civic Centre, New Delhi, Greater Noida, Delhi 110001. Uttar Pradesh 201318. PAN No. AZMPG5404H Appellant Respondent Assessee by None Revenue by Shri Balkrishan Gopal, Sr. DR Date of hearing: 16.07.2026 Pronouncement on 05.08.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order dated 18.12.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by NFAC, Delhi.

1.1 In this case, the Ld. AO treated a sale consideration of Rs.70,00,000/- apparently without granting the benefit of cost of acquisition and indexation.

1.2 On the last date of hearing, none appeared on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR.

ITA No.1859/DEL/2026 SMRITI GHOSH 2. Before us the Ld. DR took us through the Ld. AO’s order as also the order of Ld. CIT(A). The Ld. DR pointed out that it is duly mentioned on page 3 of the impugned order that the assessee failed to file evidences in support of her claim of capital gains and therefore the Ld. AO made the impugned addition. The Ld. DR took us through the first two paragraphs on page 3 of the impugned order and stated that the assessee had admitted to file a number of new evidences which were not before the Ld. AO. It was submitted that since such documents were not accompanied by any application under Rule 46A and hence the Ld. CIT(A) declined to admit the same. Thereafter, the Ld. DR relied on the orders of the authorities below.

We have carefully perused the orders of authorities below and have gone through the grounds of appeal and the facts of this case. It is seen that the new evidence proposed to be filed before the Ld. CIT(A) was not admitted on the ground that an appropriate application under Rule 46A was not filed. It is felt that in the interest of substantive justice, the assessee deserves a chance to present the facts before the authorities below. To this extent, we set aside the impugned order and remit this matter back to the file of Ld. AO so that the assessee is able to file all the evidences available with her and the Ld. AO is able to appreciate the same. We direct accordingly.

ITA No.1859/DEL/2026 SMRITI GHOSH

In the result, appeal is partly allowed for statistical purposes.

Order pronounced in the open court on 05.08.2026

Sd/- Sd/- (ANUBHAV SHARMA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 05.08.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

SMRITI GHOSH,GREATER NOIDA vs. INCOME TAX OFFICER, NEW DELHI

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What were the facts?

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