TaxTMI 
TaxTMI 
2022 (2) TMI 1055
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....sessment order is illegal, bad in law and without jurisdiction. 2. That the CIT(A) has erred in law and in facts not accepting the additional evidences filed by the Appellant through its application filed under rule 46A of the Income Tax Rules. 3. That the CIT(A) while not accepting the application under rule 46A has erred in not considering the provisions of Sub-rule (4) of rule 46A, the provisions of section 250 (4), 250 (5) of the Act and the fact that his power are wider and are coterminous with that of the AO and he needs to do a substantial justice. 4. That the order of the CIT(A) on the facts and circumstances of the case is perverse as it does not take into consideration the relevant documents brought on r....
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....f the Income Tax Act, 1961. 5. We have examined the facts of the case. The ld. CIT(A) issued notice of hearing dated 21.07.2016 listing the case for hearing on 27.07.2016. On 26.07.2016, on said date vide letter dated 27.07.2016, vide dak inward no. 302, the appellant requested for adjournment on plea of filing returns etc and hence the matter was rescheduled for hearing to 23.08.2016 vide notice dated 08.08.2016. Yet again, the appellant assessee vide its letter dated 26.08.2016 filed a request for adjournment vide dak inward no. 427 on plea of gathering details, hence another notice dated 01.09.2016 fixing matter for 13.09.2016 was issued, which on account of holiday of bakri-id was rescheduled to 14.09.2016 vide notice dated 07.09.201....
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....ue. Even otherwise, logical analysis of the process of writing of an assessment order indicates that Assessing Officer has to collate the facts as available on record, process it and then draft/write an order. So the conclusion that has to be delivered at the end as findings in any case, in any Assessment Order has to be arrived at, after ascertainment of raw facts as presented by appellant and conclusion derived therefrom, before commencing the actual process of penning so that entire Assessment Order presents a holistically smooth tenor of thought process. 7. The ld. CIT(A) denied the allegation by the assessee and held that, certainly in no logical rationale manner it can be stated that the Assessment Order to be in a predetermined ma....
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....the [Deputy Commissioner (Appeals)] [or, as the case may be, the Commissioner (Appeals)] records in writing the reasons for its admission. (3) The [Deputy Commissioner (Appeals)] [or, as the case may be, the Commissioner (Appeals)] shall not take into account any evidence produced under sub-rule (1) unless the [Assessing Officer] has been allowed a reasonable opportunity- (a) to examine the evidence or document or to cross-examine the witness produced by the appellant, or (b) to produce any evidence or document or any witness in rebuttal of the additional evidence produced by the appellant. (4) Nothing contained in this rule shall affect the power of the [Deputy Commissioner (Appeals)] [or, as the case ma....