2015 (12) TMI 1844

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....al by the assessee is directed against the order of learned CIT(A) -X, New Delhi dated 26.12.2012 for A.Y. 2008-09 2. The assessee has raised several grounds of appeal but the main issue is that learned CIT(A) has passed the appellate order without considering the application u/s. 250(4) read with Rule 46A of the Income Tax Rules filed by the assessee on 9.1.2012 before learned CIT(A) for accep....

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....cord, we are convinced that learned CIT(A) has not considered the application moved by the assessee for leading additional evidence u/r. 46A of the Rules. In order to meet the ends of justice, we are of the considered view that the order passed by learned CIT(A) without deciding the application for leading additional evidence moved by the assessee is not sustainable in the eyes of law and therefor....