2015 (5) TMI 430

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.... by the Tribunal is in violation of the principles of natural justice inasmuch as that before taking into consideration the additional evidence no opportunity whatsoever was given to the Assessing Officer?" The facts of the case lie in a narrow compass. The Assessing Officer in the order of assessment dated 31.3.2000 made an addition of Rs. eight lacs as income after noting that the assessee has made a fresh investment of Rs. eight lacs in M/s. Rajesh Corporation Ltd. whereas the source of the fresh investment has not been explained and therefore assessed the same as unexplained investment for the previous year relevant to the assessment year 1997-98. Aggrieved by the same the respondent assessee filed an appeal before the Commissione....

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....t is clear from the correspondence between the assessee and the ld. C.I.T. (A), which are available from pages 1 to 4 of the Paper Book filed by the assessee, that it was on the query raised by ld. C.I.T. (A) that the assessee had filed some documents before the 1st Appellate Authority. Thus we are of the considered view that the matter is covered under clause (4) of Rule 46A and, therefore, there is no violation of Rule 46A of the Income tax Rules by the ld. C.I.T. (A) while deleting this addition. Therefore, we have no hesitation in upholding the order of the ld. C.I.T.(A) on this count. 9. In the result, the appeal filed by the Department, is dismissed." Learned counsel for the appellant has sought to assail the order of the Tribun....