Deputy Commissioner of Income Tax v. Yashodhara Verma

Parties Involved

Facts Summary

The appeal in this case was filed by the revenue against the order dated 05.02.2026 passed by the ld. CIT(A) NFAC, Delhi for the Assessment Year: 2016-17. During the proceedings before the tribunal, the ld. DR submitted that the ld. CIT(A) had deleted the addition made by the AO without considering that no relevant documentary evidence was filed by the assessee during the assessment proceedings. The ld. DR also argued that the ld. CIT(A) had accepted additional evidence filed by the assessee without seeking any remand report from the AO. The ld. DR relied on the order of the ld. CIT(A) and argued that the additions deleted by the ld. CIT(A) may be rejected. The tribunal found that the ld. CIT(A) should have given an opportunity to the AO to give his remarks/enquiry report on additional evidences filed by the assessee during the appellate proceedings, which had not been done.…

Legal Issues

• 1. Whether the ld. CIT(A) should have given an opportunity to the AO to give his remarks/enquiry report on additional evidences filed by the assessee during the appellate proceedings?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

Similar Judgements

• ITA No. 4621/Del/2024 (AY 2011-12)

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• ITO, WARD 19(1) vs. ORIENTAL STITCH PVT. LTD.

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• Lakshi Samabay Krishi Unnayan Samity Limited Vs ITO, Ward-27(1), Haldia/WBG-W-(176(1)

• INCOME TAX OFFICER VS. VISHAP BAJAJ

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• ZEBA URFI VS. ITO, WARD 27(4)

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• DHIR SINGH VS. ITO, WARD 1(4)

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