2016 (8) TMI 1173

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....wani Sankar (DR) ORDER T. S. Kapoor (Accountant Member) This is an appeal filed by assessee against the order of learned CIT(A), Bathinda, dated 22.03.2013 for Asst. Year: 2007-08. 2. The appeal was earlier dismissed for not removing the defects within the stipulated period vide Tribunal order dated 23.05.2015, however, the said Tribunal order was recalled vide Tribunal order 11.3.2016....

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....) had also refused to admit additional evidence under rule 46 of the I.T. Rules. It was prayed that in the interest of substantial justice, the assessee may be provided another opportunity to explain his case. The learned DR had no objection if the case was remitted back to learned CIT(A) for fresh adjudication. 6. We have heard the rival parties and have gone through the material placed on rec....

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....r production of books of account and bills/vouchers of expenses but the same were not produced. The contention of the appellant that the details of various accounts were submitted during assessment proceedings has no force because in the absence of books of account, the same could not be verified by the AO. In his affidavit dated 04-03- 2010. the appellant has stated that about two years back he h....

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....d not do so. Again, the AO vide his report No.ACIT/Circle- l/BTI/2010-11/172 dated 03-05-2010 has also objected the admission of additional evidence by the appellant because ample opportunity to produce the account books and other bills/vouchers was afforded during assessment proceedings which was not availed of. The sequence of events and circumstances lead to an irresistible conclusion that the ....