2018 (6) TMI 1584

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....R ORDER O.P. Meena, Accountant Member - This appeal by the Assessee is directed against the order of learned of Commissioner of Income tax (Appeals)-, Surat (in short "the CIT (A)") dated 30.11.2011 pertaining to Assessment Year 2008-09. 2. Ground no. 1&2 Relates confirmation of addition of Rs. 2,25,000 made on account of alleged unexplained investment in factory shed by applying provi....

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....and Rs. 1,05,000 by cheque no. 506229 dtd. 19.09.2007. 4. Per contra, the ld. Sr. D.R. vehemently supported the order of the AO and CIT (A). 5. We have heard the rival submissions and perused the relevant material on record. We find that the assessee had filed additional evidence in support of his claim that the expenditure on colour, plaster and flooring of shed was incurred by labour contr....

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....es of the case and law, we are of the view that these additional evidences filed under Rules 28 to 31 of Income Tax Appellate Tribunal Rules 1963, before the Tribunal by the assessee are necessary for proper appreciation of the issue under appeal and would cause of substantial justice. Such evidence may ultimately turn out to the benefit of either taxpayer or the Revenue. Reliance is placed in the....

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.... procedure is handmade of justice and justice should not be allowed to be choked only because of some inadvertent error or omission on the part of one of the parties to lead evidence at the appropriate stage. Once it is found that the party intending to lead evidence before the Tribunal for the first time was prevented by sufficient cause to lead such an evidence and that this evidence would have ....