KEDONY M RITSE,KOHIMA, NAGALAND vs. ITO WARD 1, DIMAPUR, DIMAPUR

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ITA 22/GTY/2026Status: DisposedITAT Guwahati13 March 2026AY 2020-212 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal admitted the additional evidence and restored the matter to the CIT(A) for a fresh decision on merits, ensuring the assessee is given a reasonable opportunity to be heard.

What were the facts?

The assessee appealed to the NFAC, Delhi. The CIT(A) dismissed the appeal without admitting additional evidence submitted by the assessee, stating that the required application under Rule 46A was not filed.

What were the issues?

Whether the CIT(A) should admit additional evidence when the application under Rule 46A was not filed, and the need for a fair hearing.

Which sections of the Income-tax Act were involved?

Section 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH, GUWAHATI

Before: SHRI DUVVURU RL REDDY & SHRI RAJESH KUMAR

For Appellant: Shri Sidhant Sharma, FCA
For Respondent: Shri Dipak Singh, CIT-DR
Hearing: 13/03/2026Pronounced: 13/03/2026

IN THE INCOME TAX APPELLATE TRIBUNAL 'GAUHATI BENCH', GUWAHATI

BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER

ITA No.22/GTY/2026 (Assessment Year:2020-21)

Kedony 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

Assessee by : Shri Sidhant Sharma, FCA Revenue by : Shri Dipak Singh, CIT-DR

> Date of hearing: 13/03/2026 Date of pronouncement: 13/03/2026

O R D E 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.

- 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.

Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR)

VICE PRESIDENT 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

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