KALSI LAMPS,KALSI GATE KALSI vs. INCOME TAX OFFICER , WARD 1(1)(2), INCOME TAX OFFICE, DEHRADUN, SUBHASH ROAD
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Income Tax Appellate Tribunal, DEHRADUN “SMC” BENCH: DEHRADUN
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
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.
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
ITA No. 47/DDN/2026
dismissed the appeal of the assessee by deciding grounds against the assessee in absence of any evidences in support of the grounds filed.
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.
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) (YOGESH KUMAR U.S.) JUDICIAL MEMBER ACCOUNTANT MEMBER Date- 13.03.2026 *Amit Kumar, Sr.P.S*
ITA No. 47/DDN/2026
