2015 (9) TMI 1059

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.... appeals by the revenue under Section 260A of the Income Tax Act, 1961 (the 'Act') challenges a common order dated 29 January 2013 passed by the Income Tax Appellate Tribunal (the 'Tribunal') in respect of Assessment Years 2002-03 to 2007-08. 2. The common question of law raised in all the six appeals for our consideration reads as under: "Whether on the facts and in the circums....

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....dditional evidences sought to be led by the respondent assessee to the Assessing Officer to obtain his comments on the admissibility of such additional evidence. On 26 May 2010, the Assessing Officer through a proper channel submitted his response in respect of additional evidence sought to be produced by the respondent assessee. The report dated 26 May 2010 of the Assessing Officer offered his co....

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....him. On consideration of all the material before him, the CIT(A) by a common order dated 18 June 2010 partly allowed the appeals of the respondent assessee for A.Y. 2002-03 to 2007-08. 6. The revenue being aggrieved by the order dated 18 June 2010 of the CIT(A) particularly allowing the additional evidence in breach of Rule 46A of the Income Tax Rules, 1962 (the 'Rules') filed appeal to t....

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....additional evidence ought not to have been admitted and considered by the appellate authorities. 8. We find that no fault can be found with the orders of the CIT(A) as well as the Tribunal. This is for the reason that the Assessing Officer had himself in response to the CIT(A) for his comments on admissibility on such additional evidence has in his report had submitted that the additional evidenc....