AMARJEET KAUR,DEHRADUN vs. ITO, RUDRAPUR

ITA 191/DDN/2025Status: DisposedITAT Dehradun20 March 2026AY 2015-16Bench: SHRI YOGESH KUMAR US (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that while the CIT(A) considered some evidence, it disregarded other material. In the interest of justice, the Tribunal set aside the impugned order and remanded the matter back to the AO for a fresh assessment, allowing the assessee to make full disclosure and submit documents.

What were the facts?

The assessee's appeal arose from an order confirming an addition made by the AO. The CIT(A) had noted critical gaps in the assessee's documents but provided some relief. The assessee's main contention was against the surviving quantum of addition.

What were the issues?

Whether the CIT(A) erred in confirming the addition despite critical gaps in documentation, and whether the assessee deserves another opportunity for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 250,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “DB” DELHI

Before: SHRI YOGESH KUMAR US & SHRI SANJAY AWASTHI

For Appellant: Shri S.K. Matta, CA
For Respondent: Shri Amar Pal Singh, Sr. DR
Hearing: 12.02.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), dated 04.08.2025, passed by Ld. CIT(A)-NFAC, Delhi. In this case, it is seen that while some compliance was made before the Ld. AO but the submissions made were not found to be adequate to escape the rigours of section 69 of the Act. Even the Ld. CIT(A) has recorded on pages 15 to 21 of the impugned order that there were some critical gaps in the documents provided by the assessee and has t

The order continues below.

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