2010 (9) TMI 107

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.... JUDGMENT MANMOHAN, J. 1. The present two appeals have been filed under Section 260A of the Income Tax Act,1961 (for brevity "Act") challenging the common judgment and order dated 06th August, 2009 passed by the Income Tax Appellate Tribunal (in short "Tribunal") in ITAs No. 1480/Del/2008 and 799/Del/2009 for the Assessment Year 2005-2006. 2. It is pertinent to mention that while the fi....

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.... had been furnished by the respondentassessee before the AO. 4. However, upon perusal of the impugned order, we find that the final fact finding authority namely, the Tribunal has found that the Commissioner of Income Tax (Appeals) [in short, "CIT(A)"] had wrongly treated the papers filed by the respondent-assessee as new evidence when from the written submissions filed by the respondentassesse....