2007 (6) TMI 522

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Manoj Moryani JUDGMENT 1. This appeal is filed by the Revenue under Section 260A of the IT Act, 1961, stating that the following questions of law arise out of the order of the Tribunal dt. 28th Feb., 2003 in ITA No. 25/Nag/2001. (i) Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal was justified in law in deciding that the learned CIT(A) ought to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the facts and in the circumstances of the case, the Hon'ble Tribunal was justified in deleting the addition of Rs. 1,40,000 on the basis of additional/new evidence produced by the assessee before it? 2. The assessment year involved herein is asst. yr. 1997-98. 3. The assessee is a company and it runs a Speciality Poly Trauma Hospital at Nagpur. In the assessment year in question, the AO....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....upheld the disallowance made by the AO. 5. On further appeal filed by the assessee, the Tribunal held that in the light of Rule 46A(4), the CIT(A) ought to have permitted the assessee to produce confirmation letters given by 12 unsecured creditors as the same were necessary for disposal of the appeal on merits. Accordingly, the Tribunal set aside the additions of Rs. 6,06,725, and remanded the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he IT Rules and allowing additional evidence to be produce before CIT(A) for the first time. It is contended that the mere fact that the evidence sought to be produced is vital and important, does not provide substantial cause to allow its admission at the appellate stage when the evidence was available to the assessee at the initial stage and was not produced by him. In our opinion, there is no m....