ITAT Remands Case Because CIT(A) Ignored Additional Evidence Filed by Assessee

Ketankumar Thakorbhai Patel Vs ITO (ITAT Ahmedabad) The appeal before the Income Tax Appellate Tribunal, Ahmedabad challenged the order dated 30.09.2025 passed by the Additional/Joint Commissioner of Income Tax (Appeals), Agra for Assessment Year 2011–12. The assessee contested the confirmation of several additions made by the Assessing Officer and sustained by the appellate authority. The assessee had initially not filed a return of income for the relevant assessment year. Based on information received through the Annual Information Return (AIR), the department found that the assessee had s...