2019 (10) TMI 1407

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....Sr. DR ORDER HRI KUL BHARAT, J. This appeal is filed by the assessee against the order of ld. CIT(A)-2, Indore, dated 29.1.2016 on the following grounds of appeal: 1. That the ld. CIT(A) has erred in law and on facts in dismissing the appeal by arriving at a perverse finding on the issue of breach of principles of natural justice on the part of the Assessing Officer by brushing a....

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.... made on the basis of such statements deserves to be quashed. 4. That the ld. CIT(A) erred in law and on facts in rejecting the application filed u/r 46A for admission of affidavit of Satish Patidar which was material to the issue before the ld. CIT(A) and the appellant had duly demonstrated in its application u/r 46A as to the maintainability of the said document. 5. That even o....

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.... behind the back of the assessee and the addition made on the basis of such statements deserves to be quashed and the ld. CIT(A) also made error in confirming the action of the Assessing Officer and in rejecting the application filed u/r 46A for admission of affidavit of Satish Patidar which was material to the issue before the ld. CIT(A) and the assessee had duly demonstrated in its application u....

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....tatement of Shri Satish Patidar in the presence of learned Counsel for the assessee and ld. Sr. DR Shri Amit Kumar Soni on 15.7.2019, copy of which was supplied to concerned parties. Before us, the submission of the learned Counsel for the assessee in respect of following principles of natural justice and rejection of additional evidence under Rule 46A was not controverted by the Revenue by bringi....