KUMAR SAMARENDRA,BOKARO vs. ITO WARD 3(1), BOKARO, BOKARO

ITA 498/RAN/2025Status: DisposedITAT Ranchi22 April 2026AY 2016-172 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the matter to the file of the Assessing Officer for fresh adjudication. The assessee was granted liberty to produce additional evidence to substantiate their case.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2016-17. The assessee desired to produce additional evidence before the Assessing Officer.

What were the issues?

Whether the assessee should be allowed to produce additional evidence before the Assessing Officer and if the case should be remanded for fresh adjudication.

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 Raj Kumar, A.R
For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 22/04/2026Pronounced: 22/04/2026

PER: BENCH

1.

This is the appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi dated 23/04/2025 for the A.Y. 2016-17 .

2.

Shri Raj Kumar, ld. A.R. is represented on behalf of the assessee and Shri Kailash V. Gautam, ld. Sr.DR is represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the assessee desires to produce additional evidence before the Assessing Officer. It was a prayer that the matter may be restored back to the file of the Assessing Officer for deciding the issue afresh with liberty the assessee to produce all the additional evidences to substantiate his case.

4.

In reply, the ld. Sr.DR did not raise any serious objectio

The order continues below.

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