SANJAY NAITHANI,KOTDWAR vs. INCOME TAX OFFICER, ASSESSMENT UNIT
Facts
The assessee appealed against an order from the CIT(A) which upheld an assessment order. The CIT(A) had dismissed the assessee's appeal without admitting additional evidence that was crucial to the case.
Held
The Tribunal directed the CIT(A) to admit the additional evidence filed by the assessee and decide the issue of cash credit in accordance with the law. The appeal was allowed for statistical purposes.
Key Issues
The key legal issue was the non-admission of crucial additional evidence by the CIT(A) which was necessary to decide the issue of cash credit.
Sections Cited
Section 250, Section 143(3), Section 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 260/DDN/2025 [Assessment Year : 2023-24] Sanjay Naithani vs ITO Kalalghati, Uday Rampur, Kotdwar, Pauri Pauri, Uttarakhand Uttarakhand PAN-ANWPN8086E APPELLANT RESPONDENT Appellant by None Respondent by Ms. Poonam Sharma, CIT DR Date of Hearing 11.03.2026 Date of Pronouncement 12.03.2026 ORDER PER BENCH: The present appeal is filed by assessee against the order dated 13.10.2025 passed by Ld. Commissioner of Income Tax (A), NFAC, Delhi [“Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 03.03.2025 passed u/s 143(3) r.w.s. 144B of the Act pertaining to Assessment Year 2023- 24.
At the time of hearing, no one appeared on behalf of the assessee. Therefore, the appeal of the assessee is taken for hearing in the absence of the Ld.AR and on the basis of material available on record.
ITA No. 260/DDN/2025
On the other hand, Ld. CIT DR vehemently supported the orders of the lower authorities.
Heard the contention of Ld. CIT DR and perused the material available on record. From the perusal of the order, it is observed that assessee has filed additional evidences before Ld. CIT(A) as the same could not be filed before the AO. However, Ld. CIT(A) had not admitted the same and dismissed the appeal of the assessee. The details so filed by the assessee are crucial to decide the issue of cash credit therefore, in the interest of justice, we direct Ld. CIT(A) to admit these evidences and decide the issue in accordance with law. All the grounds of appeal are thus allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 12.03.2026.
Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) JUDICIAL MEMBER ACCOUNTANT MEMBER Date- 12.03.2026 *Amit Kumar, Sr.P.S*
ITA No. 260/DDN/2025
