ANITA GARG,ALWAR vs. ITO, WARD 2(2), ALWAR

Facts

The assessee is in appeal against the dismissal of their appeal by the ld. CIT(A) regarding an assessment order for the year 2011-12. The primary issue revolved around additional evidence sought to be filed before the CIT(A) but not taken on record due to alleged misunderstanding in Form 35.

Held

The Tribunal observed that while the assessee indicated an intention to file additional evidence in Form 35, the CIT(A) did not provide an opportunity to file a proper application. Furthermore, the assessee had not participated before the AO, leading to a Best Judgment assessment.

Key Issues

Whether the CIT(A) erred in not taking additional evidence on record when indicated in Form 35, and whether the matter should be remanded for proper adjudication due to non-participation before the AO.