2014 (6) TMI 256

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....C. Meena, Accountant Member : This appeal filed by the revenue emanates from the order of CIT (Appeals)-XXIII, New Delhi dated 29.04.2013 for the assessment year 2009-10. The revenue has taken the following grounds of appeal :- "1. On the facts and circumstances of the case, the ld. CIT (A) has erred in accepting the additional evidence in violation of Rule 46A of the Income-tax Act. 2. O....

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....s filed but it was in the name of Shri Ashwani Kashyap. In absence of any documentary evidence with regard to the claim of exemption u/s 54 of the Income-tax Act, 1961, the Assessing Officer added the amount to the income of the assessee. Before the CIT (A), the assessee submitted additional evidence with regard to the purchase of new property and the same was forwarded to Assessing Officer for sp....

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.... of sale deed in respect of purchase of new house property. In this regard, it is submitted that claim was allowable as per I.T. Act. During the course of assessment proceedings, the assessee had filed a copy of M.O.U. Deed of the property dated 15/03/2009. The property was M.O.U. Deed in the names of Shri Ashwani Kashyap and not appeared to be a residential property/plot of land purchased for Rs.....