KEDONY M RITSE,KOHIMA, NAGALAND vs. ITO WARD 1, DIMAPUR, DIMAPUR
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Income Tax Appellate Tribunal, `GAUHATI BENCH, GUWAHATI
Before: SHRI DUVVURU RL REDDY & SHRI RAJESH KUMAR
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, I.T.O., H. No. 327, Agri Colony, Nr Ward-1, Vs. Stella HSS, Kohima-797001 Dimapur. (Nagaland) (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.
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 ITA No. 22/GTY/2026 Kedony M Ritse Vs ITO 3. On the other hand, the ld. CIT-DR has vehemently supported the orders of the lower authorities.
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.
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
Assistant Registrar, ITAT, Guwahati
