What did the Tribunal hold?

The Tribunal restored the appeals to the file of the Assessing Officer (AO). The AO is directed to reconsider the issue afresh after providing the assessee with an adequate opportunity to present necessary information and evidence.

The assessee filed appeals against orders of the CIT(A)/NFAC for AY 2019-20 and 2020-21. The appeals were dismissed by the CIT(A) without admitting additional evidence provided by the assessee.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals without admitting additional evidence. The core issue is the proper consideration of evidence by the appellate authority.

Braham Prakash vs ITO | ITAT Delhi 2026

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

Before: SHRI C.N. PRASAD & SMT RENU JAUHRI

Hearing: 23.04.2026Pronounced: 05.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER

ITA No.9098 & 9100/Del/2025 [Assessment Year: 2019-20 & 2020-21] Braham Prakash Vs. ITO WP-17A, LIG Flat, Ward- 36(1) Pitampura, Delhi Delhi Appellant Respondent Appellant by Sh. Amarbir Singh, Advocate Respondent by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 23.04.2026 Date of Pronouncement 05.06.2026 ORDER PER C.N. PRASAD, J.M. These two appeals are filed by the assessee against different orders of the Ld. CIT(A)/NFAC, Delhi dated 15.10.2025 for the A.Y. 2019-20 and 2020-21 respectively.

Ld. Counsel for the assessee at the outset submitted that in both these appeals were dismissed by Ld. CIT(A) without admitting additional evidences furnished by the assessee. Therefore, it is prayed that appeals be restored to the file of the AO to consider the evidences afresh and complete the assessment in accordance with law after

providing adequate opportunity of being heard to the assessee.

Considering the rival submissions and perusing the orders of the authorities below we feel it appropriate to restore these appeals to the file of the AO to decide the issue in appeal afresh and in accordance with law after providing adequate opportunity to the assessee. The assessee is at liberty to file all the necessary information to support its contentions.

In the result, the appeals of the assessee are allowed for statistical purpose.

Order pronounced in the open court on 05.06.2026.

Sd/- [RENU JAUHRI] [C.N. PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 05.06.2026 NEHA , Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

BRAHAM PRAKASH,DELHI vs. INCOME TAX OFFICER- WARD 36(1), DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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