TAPANDEEP SINGH,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1), DEHRADUN

The present appeal emanates from order dated 17.09.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter referred to as “the Act”), by Ld. CIT(A), NFAC, Delhi. On the last date of hearing an adjournmentapplication was filed on behalf of the assessee, but it was decided to proceed ahead with the adjudication with the help of Ld. DR. 1.1 In this case, the Ld. DR pointed out that the assessee had not made any compliance to hearing notices issued by the Ld. CIT(A), and hence there was no opportunity for any appraisal of facts at first appellate level. It was also pointed out that the assessee had, apparently, enclosed some new evidence with Form 35, which was TAPANDEEP SINGH not admitted for adjudication by the Ld. CIT(A), since the same were not accompanied by any application under Rule 46A of the I.T. Rules. The Ld. DR was, otherwise, agreeable to remanding back of this case.

We have gone through the facts of this case and perused the documents before us. It is clear that the assessee could not make any presentation of facts before the Ld. CIT(A) and his attempt to present new evidence also could not succeed. Thus, in the interests of justice, we set aside the impugned order and remand this matter back to the file of Ld. CIT(A), for fresh adjudication. The assessee is expected to file any fresh evidence under Rule 46A and the Ld. CIT(A) would call for a remand report.

In the result, this appeal is partly allowed for statistical purposes.