What did the Tribunal hold?

The Tribunal admitted the sale deed as additional evidence. To ensure justice, the matter was set aside to the CIT(A) for fresh consideration, including a potential remand report from the AO.

The assessee's appeal was against the CIT(A)'s order for AY 2015-16. A sale deed, not previously submitted, was presented as additional evidence before the ITAT.

What were the issues?

Whether the sale deed, filed as additional evidence, should be considered. The need for a fresh adjudication by the lower appellate authority.

Chander Pal, Meerut vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI

Before: MSMADHUMITA ROY & SHRI KRIWANT SAHAY

Hearing: 23.06.2026Pronounced: 23.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE MSMADHUMITA ROY,JUDICIAL MEMBER AND SHRI KRIWANT SAHAY, ACCOUNTANT MEMBER

ITA No.6666/Del/2025 [Assessment Year: 2015-16]

Chander Pal Vs. ITO Meerut Ward 2 BhagwanPuriDaurala TH, Sardhana, Meerut PAN No.CPQPP7460A

Appellant Respondent

Appellant by Sh.Himanshu Sharma, Advocate Sh. Shanker Mishra, CA Respondent by Sh. Rajesh Kumar Dhanesta, SR. DR

Date of Hearing 23.06.2026 Date of Pronouncement 23.07.2026

ORDER PER MADHUMITA ROY,J.M.

The appeal preferred by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi [hereinafter referred to as ‘ld. CIT(A)] of the Income Tax Act, 1961, dated 25/08/2025 for the Assessment Year 2015- 16. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the matter particularly Sale deed dated 18.09.2014 executed by the and between the assessee and one Vijender Singh not placed before the authorities below which ultimately goes to the root of the matter and germane to the issue having been filed before us as additional evidences we admit the same.

Further, in order to prevent the miscarriage of justice we set aside the issue to the file of the Ld. CIT(A) for his consideration afresh upon granting opportunity of being heard to the assessee and upon considering the materials available on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. The Ld. CIT(A) is further directed to call for a remand report from the AO, if required.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 23 .07.2026.

Sd/- Sd/- [KRINWANT SAHAY] [MADHUMITA ROY] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:.07.2026 NEHA/R.Naheed, Sr.P.S.*

CHANDER PAL,MEERUT vs. INCOME TAX OFFICER, MEERUT

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments