2017 (5) TMI 1053

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....e O R D E R 1. One of the points urged by Mr. Asheesh Jain, learned Senior Standing Counsel for the Revenue in the present appeal preferred by the Revenue against the order dated 26th August, 2016 passed in ITA No.3826/Del/2013 for the Assessment Year (AY) 2008-09 is that the Commissioner of Income Tax (Appeal) [CIT(A)] denied an opportunity to the Assessing Officer ('AO') to respond....

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....Assessee's appeal, there is no reference to any application having been filed by the Assessee for placing on record any documents that were not already before the AO. 4. It was next urged by Mr. Jain that the ITAT, in the impugned order, has shifted the burden of proof under Section 69 C on the Revenue, when, in fact, it was the Assessee which had to give a satisfactory explanation for not ....