TaxTMI 
TaxTMI 
2026 (9) TMI 1322
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.... For the Respondent : Shri Kumar C., Sr. AR ORDER PER: SHRI ANIKESH BANERJEE, (JM): This appeal by the assessee is directed against the order passed by the NFAC, Delhi [in short, "Ld. CIT(A)], under section 250 of the Income-tax Act, 1961 (in short, "the Act") dated 30.04.2026, for Assessment Year 2018-19, arising out of the assessment order passed by Assessment Unit Income Tax Departmen....
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.... responded to the notices nor furnished any details, documents or submissions and, accordingly, dismissed the appeal for non-prosecution. The assessee, being aggrieved, is in appeal before the Tribunal. 3. Before us, the Ld. AR confined his submission to the admission and consideration of the additional evidence filed before the Tribunal. The Ld. AR submitted that the additional evidence is mat....
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.... matter be restored to the file of the Ld. AO for examination and fresh adjudication in the light thereof. 5. The Ld. DR fairly submitted that the Revenue has no objection to the admission of the additional evidence and restoration of the matter to the file of the Ld. AO for verification and adjudication in accordance with law. 6. We have heard the rival submissions and perused the material ....
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....res examination and verification at the assessment stage, we set aside the impugned order on the issue under consideration and restore the matter to the file of the Ld. AO for fresh adjudication after duly considering and verifying the additional evidence filed by the assessee. The Ld. AO shall afford reasonable opportunity of being heard to the assessee. The assessee is also directed to cooperate....