2015 (10) TMI 1414

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.... ORDER Per: R P Tolani: This is assessee's appeal against order dated 20-03-2013 passed by the CIT(A)-VI, New Delhi pertaining to A.Y. 2003094. Various issues are raised, which in effect raise following grounds of appeal: (i) On the facts and circumstances of the case, the order passed by the learned Commissioner of Income Tax (Appeals) is bad both in the eye of law and on facts. ....

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....al documents were forwarded by the ld. CIT(A) to AO for remand report, which was also submitted by assessing officer vide letter dated 30-4-2012. All these facts are mentioned in para 4.1 of the CIT(A)'s order. However, no finding about the admission of additional evidence has been recorded by the ld. CIT(A). In terms of Rule 46A ld. CIT(A) has to give a definite finding whether the additional....

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....f non physical appearance of the share applicants. It has been ignored that the financial year in question is 2002-03 and the completed assessment was reopened after a period of 7 years. After such a long gap it was not possible for the assessee to physically produce the share applicants. The assessee having furnished the necessary evidence, the same ought to have been verified by the assessing of....

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....unity of being heard. 3. Ld. DR is heard who supports the order of ld. CIT(A). 4. We have heard rival contentions and perused the material available on record. As the facts emerge ld. CIT(A) in para 4.1 of his order has referred to the additional evidnce filed by the assessee and remand report dated 30-4-2012 susbmitted by assessing officer. However, there is no finding as to whether the add....