RAKESH CHANDRA,UTTARPRADESH vs. ITO WARD 2(1), HAZARIBAGH

ITA 35/RAN/2026Status: DisposedITAT Ranchi10 July 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer for fresh adjudication. The assessee was directed to cooperate by providing all necessary evidence and documentation.

What were the facts?

The assessee could not provide complete documentation to the Assessing Officer and the additional evidence submitted before the CIT(A) was not admitted. The assessee requested to restore the case to the Assessing Officer for fresh adjudication.

What were the issues?

Whether the CIT(A) erred in not admitting additional evidence and whether the assessee should be granted an opportunity to present all evidence before the Assessing Officer.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar, A.R
For Respondent: Shri Sandipan Khan, Sr.DR
Hearing: 10/07/2026Pronounced: 10/07/2026

PER: BENCH

1.

This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi in Appeal No. CIT(A), Hazaribagh/10078/2019-20 dated 31/12/2025 for the A.Y. 2017-18. 2. Shri Devesh Poddar, ld. AR is represented on behalf of the assessee and Shri Sandipan Khan, ld. Sr.DR is represented on behalf of the revenue.

3.

It was submitted by the ld. AR that due to unavoidable circumstances, complete compliance could not be made before the Assessing Officer. It was the submission that when the assessee intended to submit all the evidences before the ld. CIT(A), the same was not accepted in terms of Rule 46A and thus, the appe

The order continues below.

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