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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.
Held
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.
Key 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.
Sections Cited
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Income Tax Appellate Tribunal, ‘GAUHATI BENCH’, GUWAHATI
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.
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
In the result, the appeal of the assessee is allowed for statistical purposes Order pronounced on 13.03.2026.