ITO Vs Ashutosh Gupta (ITAT Dehradun)
Rule 46A Can’t Be Bypassed: Dehradun ITAT Sets Aside CIT(A) Relief Granted on Fresh Evidence
Dehradun Bench of the ITAT, in ITO vs Ashutosh Gupta (ITA No. 198/DDN/2025, AY 2023-24, order dated 19.12.2025), set aside the order of CIT(A)/NFAC which had partly deleted a massive addition of ₹6.39 crore made u/s 143(3) r.w.s. 144B. The Tribunal noted that during appellate proceedings, the Assessee had produced fresh documents for the first time before CIT(A) without filing any application u/s Rule 46A of the Income-tax Rules, 1962, and such documents were accepted and relied upon without confronting the AO.
ITAT held that this was not a case where CIT(A) had called for documents under Rule 46A(4); rather, the Assessee had voluntarily filed additional evidence. In such circumstances, strict compliance with Rule 46A was mandatory, including providing reasonable opportunity to the AO to rebut the evidence. Finding a clear violation of Rule 46A, the Tribunal set aside the appellate order and restored the matter to the file of CIT(A) with liberty to the Assessee to file a proper Rule 46A application, directing CIT(A) to adjudicate both the application and the appeal afresh in accordance with law after granting due opportunity of hearing. The Revenue’s appeal was accordingly allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DEHRADUN
The present appeal is filed by the Revenue against the order of the ld . Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [‘Ld . CIT(A)/NFAC’ for short] , Delhi dated 14.08 .2025 pertaining to Assessment Year 2023-24.
