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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.
Held
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.
Key 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.
Sections Cited
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
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.
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.
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.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 13/03/2026.