2006 (9) TMI 547

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....he Income-tax Appellate Authority, Delhi Bench 'C' in ITA No. 1784/(Delhi)/2002 relevant for the assessment year 1998-99. 2. The only issue that has been raised in this appeal is about the admissibility of additional evidence by the Commissioner of Income-tax (Appeals) under rule 46A of the Income-tax Rules. 3. It appears that before the Assessing Officer adequate opportunities were given to....

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....ed from time to time but there was absolutely no response from the Assessing Officer. Under the circumstances, the CIT(A) took the additional evidence on record. Thereafter, the CIT(A) considered issue on merits and allowed the claim of the assessee. 5. The revenue thereafter preferred an appeal before the Tribunal, which was dismissed by the impugned order. The Tribunal, apart for noticing the....