TaxTMI 
TaxTMI 
TaxTMI 
2015 (10) TMI 2249
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....the Ld. CIT(A)-I, Nashik was justified while deciding the issue of peak cash deposits in the said Savings Bank A/c and net agriculture income. 3) Whether on the facts and in the circumstances of the case, the Ld. CIT(A)-I, Nashik was justified in relying the additional evidences produced by the assessee at the time of appellate proceedings which is violation of Rule 46A of the IT. Rules which had not forwarded to the A.O. for actual verification. 4) The appellant prays that the order of the Ld. CIT(A)-I, Nashik may please Be cancelled and the order of the Assessing Officer may please be restored. 5) The appellant prays leave to add, alter, clarify, amend and or withdraw any grounds of appeal as and when the occasion demands. 4. The assessee in CO No.105/PN/2014 has raised the following grounds of objections:- 1) On the facts and in the circumstances of the case and in law, the lower authorities have erred in treating the agricultural income belonging to HUF of the appellant, as income of the appellant by disregarding the appellants specific contention in this regard. 5. The issue raised in the present appeal is against the deletion of addition of Rs. 17,04,000/-. 6. The....
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....3.12.2011. The CIT(A) deliberated on the issue of best judgment assessment to be passed by the Assessing Officer and was of the view that while disposing of an appeal against the assessment passed under section 144 of the Act, the first appellate authority was required to make such enquiries as it thinks fit. The CIT(A) further notes that though the Assessing Officer had raised several questions, no specific question regarding deposit of cash in Axis Bank was raised, though the Assessing Officer was in receipt of AIR information. In view thereof, the CIT(A) thought it fit to enquire into the impugned additions. The claim of the assessee was accepted on the basis of summary of receipts and payments filed by the assessee. The CIT(A) noted that the peak of the cash deposit and cash withdrawals in the savings account was Rs. 5,78,100/-. The CIT(A) further notes the agricultural land owned by the family of the assessee and after giving credit of Rs. 3,93,750/-, made addition of Rs. 1,84,350/- as unexplained deposit in Axis bank. 9. The Revenue is in appeal against the said order of CIT(A). 10. The learned Departmental Representative for the Revenue before us pointed out that the asses....
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....efore the [Assessing Officer] any evidence which is relevant to any ground of appeal ; or (d) where the [Assessing Officer] has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal. (2) No evidence shall be admitted under sub-rule (1) unless the [Deputy Commissioner (Appeals)] [or, as the case may be, the Commissioner (Appeals)] records in writing the reasons for its admission. (3) The [Deputy Commissioner (Appeals)] [or, as the case may be, the Commissioner (Appeals)] shall not take into account any evidence produced under sub-rule (1) unless the [Assessing Officer] has been allowed a reasonable opportunity- (a) to examine the evidence or document or to crossexamine the witness produced by the appellant, or (b) to produce any evidence or document or any witness in rebuttal of the additional evidence produced by the appellant. (4) Nothing contained in this rule shall affect the power of the Deputy Commissioner (Appeals) [or, as the case may be, the Commissioner (Appeals)] to direct the production of any document, or the examination of any witness, to enable him to dispose of the app....
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....t cause, then such additional evidence which is necessary to adjudicate the issues raised vide grounds of appeal before the CIT(Appeals) may be admitted by the CIT(Appeals). The last exception to Rule 46A is where the order appealed against has been passed by the AO without giving sufficient opportunity to the assessee to adduce the evidence relatable to any ground of appeal. 15. Under sub-rule (2) to rule 46A, it is further provided that no evidence shall be admitted under sub-rule (1) by the CIT(Appeals) unless he records reasons in writing for its admission. Under sub-rule 3 to rule 46A, it is further provided that the additional evidence before being admitted, would be confronted to the AO, who inturn would examine the evidence or documents or cross-examine the witness produced by the appellant. Further, the said sub-rule also provides that the AO can produce any evidence or documents or any witness in rebuttal of the additional evidence produced by the appellant. The power of the CIT(Appeals) to call upon the appellant to produce any document or examine any witness in order to dispose of the appeal or any other substantial cause including enhancement of the assessment or pena....