https://www.taxtmi.com/caselaws?id=188549 The tribunal upheld the Ld.CIT(A)'s decision to admit additional evidence during the first appellate proceedings for Assessment Year 2005-06, dismissing the Revenue's appeal. The tribunal found that the Ld.CIT(A) followed proper procedures and provided a fair opportunity to both parties. The additional evidence, comprising confirmation letters and repayment details, justified under Rule 46A, led to the deletion of the addition made by the AO. The tribunal determined that the circumstances warranted the admission of new evidence, thus affirming the Ld.CIT(A)'s order. en-us Wed, 30 Oct 2013 00:00:00 +0530 Wed, 21 Dec 2016 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188549 The tribunal upheld the Ld.CIT(A)'s decision to admit additional evidence during the first appellate proceedings for Assessment Year 2005-06, dismissing the Revenue's appeal. The tribunal found that the Ld.CIT(A) followed proper procedures and provided a fair opportunity to both parties. The additional evidence, comprising confirmation letters and repayment details, justified under Rule 46A, led to the deletion of the addition made by the AO. The tribunal determined that the circumstances warranted the admission of new evidence, thus affirming the Ld.CIT(A)'s order. Case-Laws Income Tax Wed, 30 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188549