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

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ITA 1363/JPR/2024Status: DisposedITAT Jaipur24 February 2025AY 2011-12Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 46A

AI-generated summary — verify with the full judgment below

9 File be consigned to record room after the needful is done by the office. Order pronounced in the open court on 24/ 02/2025. Sd/- Sd/- (xxu Xkks;y) ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated 24 /02/2025 *Mishra, Sr. PS आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Anita Garg, Alwar 2. izR;FkhZ@ The Respondent- The ITO, Ward 2(2), Alwar 3. vk;djvk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZQkbZy@ Guard File vkns'kkuqlkj@ By order,

सहायकपंजीकार@Aेेजज. त्महपेजतंत

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