KEDONY M RITSE,KOHIMA, NAGALAND vs. ITO WARD 1, DIMAPUR, DIMAPUR
Before: SHRI DUVVURU RL REDDY & SHRI RAJESH KUMARKedony M Ritse, H. No. 327, Agri Colony, Nr Stella HSS, Kohima-797001 (Nagaland) Vs. I.T.O., Ward-1, Dimapur. (Appellant) (Respondent) PAN No. BZNPR 6041 R
PER: BENCH
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 13/11/2025 for the AY 2020-21. 2. The ld. A.R. of the assessee has submitted that the ld. CIT(A) has dismissed the appeal of the assessee without admitting the additional evidences filed by him. It is prayed that the additional evidences may be admitted and the matter may be restored back to the file of the ld. CIT(A) for deciding the issue afresh on the basis of additional evidences as well as material available on record.
2
3. On the other hand, the ld. CIT-DR has vehemently supported the orders of the lower authorities.
4. After hearing the rival contentions and perusing the materials available on record, we observe from the appeal folder that the ld. CIT(A) has passed the order without admitting the additional evidences filed by the assessee on the ground that the application under Rule 46A of the Income Tax Rules, 1962
was not filed. Consequently, in the interest of justice and fair play, we admit the additional evidences filed by the assessee and restore the appeal back to the file of the CIT (A) with a direction to decide the same on merit de novo after providing a reasonable opportunity of hearing to the assessee as well.
5. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 13/03/2026. (DUVVURU RL REDDY)
ACCOUNTANT MEMBER
Guwahati, Dated: 13/03/2026
*Ranjan
Copy to:
1. Assessee
2. Revenue
3. CIT(A)
4. CIT
5. DR
6. Guard File
By Order