INCOME TAX OFFICER WARD-3(1), RAIPUR, RAIPUR vs. REKHA KUKREJA, RAIPUR
आयकर अपीलȣय अͬधकरण Ûयायपीठ रायपुर मɅ।
IN THE INCOME TAX APPELLATE TRIBUNAL,
RAIPUR BENCH, RAIPUR
BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER
AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA Nos.647/RPR/2025
CO No.25/RPR/2025
Ǔनधा[रण वष[ / Assessment Year : 2014-15
The Income Tax Officer,
Ward-3(1), Raipur (C.G.)
........अपीलाथȸ / Appellant
बनाम / V/s.
Rekha Kukreja
A.R Chandul House,
Shyam Nagar, Telebandha
Raipur-492 001 (C.G.)
PAN: ALOPK2660B
……Ĥ×यथȸ / Respondent
Assessee by : Shri R.B Doshi, CA
Revenue by : Dr. Priyanka Patel, Sr. DR
सुनवाई कȧ तारȣख / Date of Hearing
: 16.03.2026
घोषणा कȧ तारȣख / Date of Pronouncement
: 17.03.2026
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ITO, Ward-3(2), Raipur Vs. Rekha Kukreja
ITA Nos. 647/RPR/2025
CO No.25/RPR/2025
आदेश / ORDER
PER BENCH:
The present appeal preferred by the Revenue and corresponding cross objection filed by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 06.08.2025 for the assessment year 2014-15 as per the grounds of appeal on record.
At the very outset, the Ld. Sr. DR submitted that vide Page 10 of the order of the Ld. CIT(Appeals)/NFAC, it is evident that the assessee had submitted additional evidences, for which, remand report had been called for. That though the remand report was called for, however, while calling for the same only submissions of the assessee were placed on record by the Ld. CIT(Appeals)/NFAC but the entire attachments regarding the additional evidences was inadvertently omitted by the Ld. CIT(Appeals) /NFAC. In other words, though the remand report was called for, the A.O did not get any opportunity to verify the additional evidences since the entire annexure for such additional evidences was not provided to him by the Ld. CIT(Appeals)/NFAC. The Ld. Sr. DR had furnished report from the A.O demonstrating these facts. The Ld. Sr. DR had also furnished a copy of the remand report, dated 24.09.2024 wherein, it clearly mentions that the reply of the assessee had been provided, however, the additional evidences
3
ITO, Ward-3(2), Raipur Vs. Rekha Kukreja
ITA Nos. 647/RPR/2025
CO No.25/RPR/2025
list was never attached while calling for such remand report. The afore- stated documents are extracted for the sake of completeness as follows:-
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ITO, Ward-3(2), Raipur Vs. Rekha Kukreja
ITA Nos. 647/RPR/2025
CO No.25/RPR/2025
5
ITO, Ward-3(2), Raipur Vs. Rekha Kukreja
ITA Nos. 647/RPR/2025
CO No.25/RPR/2025
Similarly, the remand report dated 24.09.2024 is also extracted as follows:
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ITO, Ward-3(2), Raipur Vs. Rekha Kukreja
ITA Nos. 647/RPR/2025
CO No.25/RPR/2025
7
ITO, Ward-3(2), Raipur Vs. Rekha Kukreja
ITA Nos. 647/RPR/2025
CO No.25/RPR/2025
Considering the totality of the facts and circumstances, it is clearly evident that though remand report was called for by the Ld. CIT(Appeals) /NFAC, however, attachment containing list of the additional evidences had not been provided to the A.O which means the A.O did not get any opportunity to verify the genuineness of the additional evidences submitted by the assessee. In the interest of substantive justice, we deem
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ITO, Ward-3(2), Raipur Vs. Rekha Kukreja
ITA Nos. 647/RPR/2025
CO No.25/RPR/2025
it fit and appropriate as per law to remand the matter back to the file of the Ld. CIT(Appeals)/NFAC with a direction to call for a remand report from the A.O along with the attachments specifying the additional evidences filed by the assessee in terms with Rule 46A(3) of Income Tax
Rules, 1962 and the A.O shall furnish such ground report after verifying those additional evidences and thereafter, upon submission of such remand report the Ld. CIT(Appeals)/NFAC shall consider the same as per law while adjudicating the issues on merits. The assessee shall also comply with the hearing notices before the Ld. CIT(Appeals)/NFAC in terms with principles of natural justice. We order accordingly.
That even without going into the merits of the matter, on the issue of additional evidences itself in terms with Rule 46A(3) of Income Tax Rules, 1962, the matter is restored to the file of the Ld. CIT(Appeals)/NFAC as per afore-stated directions.
In the result, appeal of the Revenue in ITA No.647/RPR/2025 is allowed for statistical purposes as per afore-stated terms.
CO No.25/RPR/2025
Since the appeal of the Revenue is restored to the file of the Ld. CIT(Appeals)/NFAC, the corresponding cross-objection filed by the assessee being supportive of the order of the Ld. CIT(Appeals)/NFAC a/w.
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ITO, Ward-3(2), Raipur Vs. Rekha Kukreja
ITA Nos. 647/RPR/2025
CO No.25/RPR/2025
other legal issues, is also remanded to the file of the Ld.
CIT(Appeals)/NFAC for the sake of completeness in adjudication.
Accordingly, the cross objection of the assessee is allowed for statistical purposes.
In the combined result, the appeal of the Revenue and the cross objection of the assessee are allowed for statistical purposes as per afore- stated terms.
Order pronounced in the open court on 17th March, 2026. AVDHESH KUMAR MISHRA PARTHA SARATHI CHAUDHURY
(ACCOUNTANT MEMBER) (JUDICIAL MEMBER)
रायपुर/ RAIPUR ; Ǒदनांक / Dated : 17th March, 2026. SB, Sr. PS
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to :
1. अपीलाथȸ /The Appellant.
2. Ĥ×यथȸ /The Respondent.
3. The CIT(Appeals)-1, Raipur (C.G.)
4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, रायपुर बɅच,
रायपुर / DR, ITAT, Raipur Bench, Raipur.
5. गाड[ फ़ाइल / Guard File.
आदेशानुसार / BY ORDER,
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Senior Private Secretary
आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur.