TaxTMI 
TaxTMI 
2014 (6) TMI 843
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....t appeal is the validity in law of the admission of additional evidences by the learned CIT(A), being ostensibly in contravention of rule 46A of the Income Tax Rules, 1962 ('the Rules' hereinafter). This is the second ground before the Tribunal. In the first round (in ITA No. 6185/Mum/E/2009 dated 26.8.2011), the issue before the tribunal was the maintainability of the assessee's appeal before the first appellate authority, which, being filed beyond time, had been held as incompetent by the said authority. The tribunal found that the assessee, an illiterate person, was totally dependent on his counsel, who had misguided him. It was therefore a fit case for condonation of delay in filing the appeal before the first appellate authority; the d....
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.... oral or documentary, other than the evidence produced by him during the course of proceedings before the Assessing Officer, except in the following circumstances, namely :- (a) where the Assessing Officer has refused to admit evidence which ought to have been admitted ; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the Assessing Officer ; or (c) where the appellant was prevented by sufficient cause from producing before the Assessing Officer any evidence which is relevant to any ground of appeal ; or (d) where the Assessing Officer has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any....