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

ITA 232/DDN/2025

AI Insights

The case involves Tapandeep Singh, the appellant, against the Deputy Commissioner of Income Tax, the respondent. The appeal arises from an order dated 17.09.2025 passed under section 250 of the Income Tax Act, 1961 by the Ld. CIT(A), NFAC, Delhi. The appellant had previously failed to comply with hearing notices and attempted to present new evidence without the necessary application under Rule 46A of the I.T. Rules, which was not admitted for adjudication by the Ld. CIT(A). The Tribunal, considering the circumstances and in the interest of justice, decided to remand the case for a fresh examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835497 (ITAT-DEHRADUN)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2022-2023
• Appeal Filed On: 19-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Assessee Lawyers: ADJOURNMENT APPLICATION REJECTED
• Keywords: Set aside

Judgement Text

"ITA No. 232/DDN/2025 TAPANDEEP SINGH 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DB”NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.232/DDN/2025 िनधा रणवष /Assessment Year:2022-23 TAPANDEEP SINGH, House No.21/A, Govind Nagar, Race Course, Dehradun, Uttarakhand. PAN No.BGSPS7306A बनाम Vs. DEPUTY COMMISSIONER OF INCOME TAX, National Faceless Appeal Centre (NFAC), Circle 1(1)(1), Dehradun, Uttarakhand. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by Adjournment application (rejected) Revenue by Shri A.S. Rana, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 09.02.2026 उ\u000eोषणाक\bतारीख/Pronouncement on 11.02.2026 आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. 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 Printed from counselvise.com ITA No. 232/DDN/2025 TAPANDEEP SINGH 2 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. 2. 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. 3. In the result, this appeal is partly allowed for statistical purposes. Order pronounced in the open court on 11.02.2026 Sd/- Sd/- (YOGESH KUMAR US) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 11.02.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "