2015 (4) TMI 83

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.....R. ORDER Per Shri Anil Chaturvedi,A.M. 1. This appeal is filed by the Revenue against the order of CIT(A)-XXI, Ahmedabad dated 20.05.2010 for assessment year 2007-08. 2. The facts as culled out from the order of lower authorities are as under. 3. Assessee is an individual who has declared income under the head "salary". Assessee filed his return of income for A.Y. 2007-08 on 31.07.....

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.... and on facts in entertaining the additional evidences and submissions regarding unexplained cash, undisclosed income and undisclosed investment without giving opportunity to the Assessing Officer, thus violating Rule 46A of the Income-tax Rules. 4. Before us, the learned D.R. submitted that during the course of appellate proceedings, Assessee had filed various documents which were not filed be....

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....posed the prayer of learned D.R. 6. We have heard the rival submissions and perused the material on record. On perusing the order of CIT(A), we find that Assessee has submitted various documents like copies of ledger, copies of return of income, statement of income, copy of sale deed of land etc. before CIT(A). The aforesaid document were not sent to Assessing Officer by CIT(A) nor any comments....

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.... Officer, during the course of assessment proceedings, but in that case CIT(A) is bound to record reasons in writing for admission of such additional evidence. In the present case such exercise has not been done by CIT(A). He has also not passed speaking order with regard to nature of additional evidence submitted by the Assessee and its contents nor has he obtained any remand report from the Asse....