KEDONY M RITSE,KOHIMA vs. INCOME TAX OFFICER WARD-1, DIMAPUR, DIMAPUR
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Kedony M Ritse H No. 327, Agri Colony, NR Stella HSS, Kohima-797001, Nagaland Vs. Income Tax Officer, Ward-1, Dimapur Income Tax Office, Kalibai Road, Dimapur, Dimapur-797112, Nagaland (Appellant) (Respondent) PAN No. BZNPR6041R
PER BENCH:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 30.10.2025 for the AY 2022-23. 2. After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) has decided the issue without admitting the additional evidences filed by the assessee under Rule 46A of the Income Tax Rules, 1962, which comprised of Tribal and Caste Certificate, Permanent Resident Certificate, Trade
License, GST registration, Work order sheet by Nagaland State Co- operative Bank Ltd and audited balance sheet. After examining these
Kedony M Ritse; A.Y. 2022-23
evidences we are of the view that all these evidences have strong bearing on the correct determination and assessment of income.
Therefore, we admit these evidences and remit the matter back to the file of the ld. CIT (A) for re-adjudication, after taking into account of these evidences.
3. In the result, the appeal of the assessee is allowed for statistical purposes
Order pronounced on 13.03.2026. (RAJESH KUMAR)
(DUVVURU RL REDDY)
(ACCOUNTANT MEMBER)
(VICE PRESIDENT)
Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.