CIT(A) failed to discuss additional evidence & remand report: ITAT directs de­novo adjudication

Rohit Yadav Vs ACIT (ITAT Jodhpur)

Introduction: This article discusses the case of Rohit Yadav versus the Assistant Commissioner of Income Tax (ACIT) as heard by the Income Tax Appellate Tribunal (ITAT) in Jodhpur. The appeal was filed against the order under section 250 of the Income Tax Act, 1961, passed by the Commissioner of Income Tax (Appeals)[National Faceless Appeal Centre (NFAC)], Delhi, dated March 21, 2023, for the Assessment Year 2009-10. The case involves issues related to additional evidence,

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