KEDONY M RITSE,KOHIMA vs. INCOME TAX OFFICER WARD-1, DIMAPUR, DIMAPUR

ITA 436/GTY/2025Status: DisposedITAT Guwahati13 March 2026AY 2022-23Bench: SHRIDUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)2 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal held that the additional evidences had a strong bearing on the correct determination and assessment of income. Consequently, the Tribunal admitted these evidences and remitted the matter back to the Ld. CIT(A) for re-adjudication after considering the admitted evidences.

What were the facts?

The assessee appealed against the Ld. CIT(A)'s order for AY 2022-23, which was passed without admitting additional evidences such as Tribal and Caste Certificates, Permanent Resident Certificate, Trade License, GST registration, work order sheets, and audited balance sheets, filed under Rule 46A of the Income Tax Rules, 1962.

What were the issues?

Whether the Ld. CIT(A) erred in not admitting additional evidences filed by the assessee under Rule 46A of the Income Tax Rules, 1962, which were deemed relevant for the correct assessment of income.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘GAUHATI BENCH’, GUWAHATI

For Appellant: Shri Sidhant Sharma, AR
For Respondent: Shri Dipak Singh, DR
Hearing: 10.03.2026Pronounced: 13.03.2026

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 ev

The order continues below.

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