2016 (4) TMI 809

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....in confirming the addition of Rs. 10.06 crores made by the Assessing Officer. 3. The learned counsel appearing for the assessee submitted that the Assessing Officer has assessed an amount of Rs. 10.06 crores alleging that the assessee is the beneficial owner, settler and beneficiary of a bank account maintained with HSBC Bank, Geneva on the basis of certain documents available with him(which is referred to as base note in the order). The learned counsel submitted that the assessee was not provided with the information that was available with the Assessing Officer at the time of assessment proceedings, even though it was only shown to the assessee at the time of recording statement. In the absence of the relevant details, the assessee cou....

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....cer, only if the additional evidences are admitted. Accordingly the learned AR submitted that learned CIT(A) was not justified in refusing to admit the additional evidences. 5. The learned DR, on the contrary, submitted that the admission of additional evidence under rule 46A of the Income Tax Rules is not automatic and it is the duty of the assessee to properly make out a reasonable case in order to show that the conditions prescribed under rule 46A of the Income Tax Rules have been satisfied. The learned DR placed reliance on the decisions rendered by the Hon'ble Gauhati High Court in the case of CIT Vs. Ranjit Kumar Choudhary 288 ITR 179 and also decision of Hon'ble Bombay High Court in the case of Smt. Prabhavati S. Shah 231 ....

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....e considered before adjudicating the issue. The AR submitted that the assessee could collect various documents only after passing of the assessment order and non-consideration of the same would result in violation of principles of natural justice. The learned AR further contended that rule 46A of the Income Tax Rule cannot be over ride the principles of natural justice. 7. We have heard the rival contentions and perused the record. According to the assessee, the details and evidences which were relied upon by the Assessing Officer was provided to him only after passing of assessment order. It was submitted that the information available with the AO was only shown to the assessee at the time of recording statements from the assessee, but ....