“rule 46A”

BASANT KUMAR MISHRA, KORBA,KORBA vs. DCIT, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.71 & 72/Rpr/2026 "नधा"रण वष" /Assessment Year : 2018-19 Basant Kumar Mishra Mig-1-57, Svbp Nagar, Jamnipali, Korba (C.G.)-495 450 Pan: Aktpm2030M

that the Ld. CIT(Appeals)/NFAC vide Para 6.5.1 had not accepted the additional evidences observing as follows: “6.5.1 Admissibility of Additional Evidence under Rule 46A: Rule 46A of the Income-tax Rules restricts an appellant from adducing additional evidence unless certain conditions are met (e.g., prevention by sufficient cause ... liability discovered by the AO. Therefore, the request to admit the fresh claim of expenses of Rs.21,49,846/- as additional evidence under Rule 46A is hereby rejected.” 3. That at the time of hearing, the Ld. Counsel for the assessee submitted that it is very crucial for the quasi

BASANT KUMAR MISHARA, KORBA,KORBA vs. DCIT, CIRCLE-1(1), BILASPUR, BILAPSUR

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.71 & 72/Rpr/2026 "नधा"रण वष" /Assessment Year : 2018-19 Basant Kumar Mishra Mig-1-57, Svbp Nagar, Jamnipali, Korba (C.G.)-495 450 Pan: Aktpm2030M

that the Ld. CIT(Appeals)/NFAC vide Para 6.5.1 had not accepted the additional evidences observing as follows: “6.5.1 Admissibility of Additional Evidence under Rule 46A: Rule 46A of the Income-tax Rules restricts an appellant from adducing additional evidence unless certain conditions are met (e.g., prevention by sufficient cause ... liability discovered by the AO. Therefore, the request to admit the fresh claim of expenses of Rs.21,49,846/- as additional evidence under Rule 46A is hereby rejected.” 3. That at the time of hearing, the Ld. Counsel for the assessee submitted that it is very crucial for the quasi

STEP LOGISTICS PRIVATE LIMITED,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.636/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Step Logistics Private Limited A-1, Mahavir Gaushala Complex, K.K Road, Raipur (C.G.)-492 001 Pan: Aancs0382F

Rules, 1963 is hereby admitted and the same is restored to the file of the Ld. CIT(Appeals)/NFAC for compliance in terms with Rule 46A(3) of the IT Rules, 1962 calling for a remand report from the A.O on this issue and decide the same in denovo

INCOME TAX OFFICER WARD-3(1), RAIPUR, RAIPUR vs. REKHA KUKREJA, RAIPUR

In the result, appeal of the Revenue in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.647/Rpr/2025 Co No.25/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer, Ward-3(1), Raipur (C.G.)

call for a remand report from the A.O along with the attachments specifying the additional evidences filed by the assessee in terms with Rule 46A(3) of Income Tax Rules, 1962 and the A.O shall furnish such ground report after verifying those additional evidences and thereafter, upon submission of such ... order accordingly. 4. That even without going into the merits of the matter, on the issue of additional evidences itself in terms with Rule 46A(3) of Income Tax Rules, 1962, the matter is restored to the file of the Ld. CIT(Appeals)/NFAC as per afore-stated directions

ITO, WARD-1(1)(3), DEHRADUN, DEHRADUN vs. TRISHLA STEEL PVT LTD, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed

with the above order, the assessee preferred an appeal before the\nNFAC, Delhi and assessee filed detailed submissions and also filed additional\nevidence under Rule 46A. After considering the detailed submission, ld.\nCIT(A) allowed the grounds raised by the assessee with regard to cash deposits\nduring demonetization period ... issued by\nMDDA, the google map measurement from the IMA Chungi etc. In\naddition to this, the appellant relied upon the application furnished\nunder rule 46A, the reply of the TehsildarVikas Nagar, Dehradun dated\n10.2.2020made part of submissions stating that that the aerial distance\nfrom the municipality limit

PRAKASHBHAI KHENGARBHAI DODIYA,SURENDRANAGAR vs. THE ITO WARD 1 SURENDRANAGAR, SURENDRANAGAR

In the result, appeal of the assessee, is allowed for statistical purpose

respond to the notices of hearing during the course of assessment. [ it was CORONA Period) and therefore urged to admit additional evidence/explanation as per Rule 46A which the CIT(A) has completely ignored. Hence the appellant should be allowed to produce additional evidence/explanation which should be admitted as additional evidence

KEDONY M RITSE,KOHIMA, NAGALAND vs. ITO WARD 1, DIMAPUR, DIMAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

passed the\norder without admitting the additional evidences filed by the assessee on the\nground that the application under Rule 46A of the Income Tax Rules, 1962\nwas not filed. Consequently, in the interest of justice and fair play, we admit\nthe additional evidences filed by the assessee and restore ... order of the NFAC, Delhi. The CIT(A) dismissed the appeal without admitting additional evidences filed by the assessee, citing that the application under Rule 46A of the Income Tax Rules, 1962 was not filed.", "held": "The Tribunal admitted the additional evidences and restored the appeal back to the file

KEDONY M RITSE,KOHIMA vs. INCOME TAX OFFICER WARD-1, DIMAPUR, DIMAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shriduvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Income Tax Officer, Kedony M Ritse Ward-1, Dimapur H No. 327, Agri Colony, Nr Income Tax Office, Kalibai Road, Stella Hss, Kohima-797001, Vs. Dimapur, Dimapur-797112, Nagaland Nagaland (Appellant) (Respondent) Pan No. Bznpr6041R Assessee By : Shri Sidhant Sharma, Ar Revenue By : Shri Dipak Singh, Dr Date Of Hearing: 10.03.2026 Date Of Pronouncement: 13.03.2026

available on record, we find that the ld. CIT (A) has decided the issue without admitting the additional evidences filed by the assessee under Rule 46A of the Income Tax Rules, 1962, which comprised of Tribal and Caste Certificate, Permanent Resident Certificate, Trade License, GST registration, Work order sheet