2015 (9) TMI 1059

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....ndent : None ORDER P. C. These six 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 unde....

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....re the Assessing Officer. The CIT(A) forwarded all the additional 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 d....

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....onsidered the additional evidence led by the respondent assessee before 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....

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....ssued to him before passing of the assessment order. In the above view, the 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 a....