KALSI LAMPS,KALSI GATE KALSI vs. INCOME TAX OFFICER , WARD 1(1)(2), INCOME TAX OFFICE, DEHRADUN, SUBHASH ROAD

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ITA 47/DDN/2026Status: DisposedITAT Dehradun13 March 2026AY 2020-213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, in the interest of justice, granted the assessee one more opportunity and restored the matter to the file of the CIT(A) for fresh adjudication. The assessee was directed to appear before the CIT(A) and participate in the appellate proceedings.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) who dismissed the appeal for want of evidence. The CIT(A) had provided multiple opportunities for the assessee to submit evidence, but these were not availed by the assessee.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-submission of evidence despite repeated opportunities, and whether the assessee should be granted a further opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 147,Section 250

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN "SMC" BENCH: DEHRADUN

BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER

ITA No. 47/DDN/2026 [Assessment Year : 2020-21]

Kalsi Lamps, | vs | ITO Kalsi Gate | Kalsi, | Ward-1(1)(2) Dehradun-248159 | Dehradun PAN-AALFK7517K | Uttarakhand APPELLANT | RESPONDENT Appellant by | Shri Sanjeev Nagar, CA Respondent by | Ms. Poonam Sharma, CIT DR Date of Hearing | 12.03.2026 Date of Pronouncement | 13.03.2026

ORDER

PER BENCH:

The present appeal is filed by assessee against the order dated 08.09.2025 passed by Ld. Commissioner of Income Tax (A), NFAC, Delhi ["Ld. CIT(A)"] u/s 250 of the Income Tax Act, 1961 ["the Act"] arising out of assessment order dated 30.02.2025 passed u/s 147 of the Act pertaining to Assessment Year 2020-21.

2.

Heard the contentions of both the parties and perused the material available on record. At the outset, from the perusal of the appellate order, it is seen that the Ld. CIT(A) has provided many opportunities to the assessee to file the submissions in support of the grounds of appeal taken before him, however, those opportunities were not availed by the assessee and, therefore, the CIT(A) has dismissed the appeal of the assessee by deciding grounds against the assessee in absence of any evidences in support of the grounds filed.

- 3. In view of these facts of the case and in the interest of justice, in our considered opinion, the assessee be granted one more opportunity in the instant case. Therefore, the matter is restored to the file of Ld. CIT(A) to decide the appeal of the assessee as per law after providing one more opportunity to the assessee. The assessee is also directed to appear before the Ld. CIT(A) and participated in the appellate proceedings. - 4. 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/-

(MANISH AGARWAL) ACCOUNTANT MEMBER

(YOGESH KUMAR U.S.) JUDICIAL MEMBER

Date- 13.03.2026

\Amit Kumar, Sr.P.S\**

Copy forwarded to:

- 1. Appellant - 2. Respondent - 3. CIT - 4. CIT(Appeals) - 5. DR: ITAT - 6. Guard File

Sr.P.S/ASSISTANT REGISTRAR ITAT, NEW DELHI (Dehradun Circuit Bench, Dehradun)

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