TaxTMI 
TaxTMI 
2015 (10) TMI 1628
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.... Aggrieved, the assessee carried the matter in appeal. The first appellate authority granted part relief. 4. Aggrieved the Revenue is in appeal on the following grounds; 5. We have heard Ms. Y. Kakkar, the DR on behalf of the Revenue and Shri K. G. Sharma, the ld. counsel on behalf of the assessee. 6. On careful consideration of the facts and circumstances of the case, a perusal of the paper on record and orders of the authorities below as well as case law cited we hold as follows; 7. Ground No. 1 is on the issue of admission of additional evidence by the ld. CIT(A) under Rule 46A. 8. The ld. DR relied on the decision of jurisdictional High Court in the case of Manish Buildwell. The assessee relied on the order of ld. CIT(A). 9. We fi....
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....ssued by the AO were not received by the appellant, which has resulted in the ex-parte assessment order u/s 144 framed by the AO coming to the additional evidence, it is pointed out by the ld. AR that the said evidences could not be produced during the assessment proceeding due to nonreceipt of notices as mentioned above. The AO has also not furnished any evidence of service of the above notices. In any case, it is not in doubt that the said evidences are very much related to the issues on which additions have been made by the AO in the ex-parte order and to the grounds of appeal raised by the appellant. The said evidences were also duly forwarded to the AO for examination thrice by the ld. CIT(A)-VI, New Delhi during the remand proceedings....