2013 (12) TMI 473

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....n (JM) All the appeals of the revenue pertain to two independent taxpayers. Since common issue arises for consideration in all these appeals, we heard them together and dispose of the same by this common order. 2. Shri M Anil Kumar, the ld.DR submitted that the taxpayers in the course of the appellate proceedings before the Commissioner of Income- tax(A) have filed additional evidence. The C....

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....fact, the assessing officer has not appeared before the Commissioner of Income-tax(A) in the course of the appellate proceedings even after receipt of notice of hearing. On a query from the bench whether the Commissioner of Income-tax(A) has given an opportunity to the assessing officer to controvert the contents in the additional material filed in the course of appellate proceedings, the ld.couns....

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....ry fairly submitted that in that case, he has no objection in remitting back the file to the assessing officer for reconsideration. 4. We have considered the submissions of the ld.DR and the ld.counsel for the taxpayer. Admittedly, the taxpayer has filed additional evidence before the Commissioner of Income-tax(A) in the course of the appellate proceedings. Rule 46A(3) of the Income-tax Rules c....

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....assessing officer to examine the documents which were filed by the taxpayer as additional evidence. The matter would be entirely different in case, where the Commissioner of Income-tax(A) directed the taxpayer to produce the additional evidence under rule 46A(4) of the Income-tax Rules. In this case, it is not the case of the taxpayer that the Commissioner of Income-tax(A) directed him to produce ....