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2011 (12) TMI 769
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....evenue : Shri R.R. Pathak. ORDER PER A.K. GARODIA, ACCOUNTANT MEMBER : This is assessee's appeal directed against the order of the learned CIT(A)-II, Surat dated 31.12.2008 for A.Y.2005-2006. 2. The following grounds are raised in the appeal. "(I) Rejection of Book Result:- (1) On the facts and circumstances of the case, the learned Commissioner of Income-tax (Appeals....
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....re of exact quantities, payments made by cheques and complete details front Central Excise DGFT & Customs Authorities corroborated exports. (2) The appellant submits that the learned Commissioner of Income-tax (Appeals) disregarded the evidence, mentioned incorrect anal irrelevant facts. (3) Without prejudice to the above, the learned Commissioner of Income-tax (Appeals) having h....
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....l expenses when the accounts were audited with the appellant could not produce necessary evidence because the books and vouchers were destroyed in floods. (V) Miscellaneous:- (I) The learned Commissioner of Income-tax (Appeals) ought to have deleted interest u/s.234B of the Act." 3. In the course of hearing before us, it was submitted by the learned counsel for the assessee th....
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.... The learned DR of the Revenue strongly opposed to the admission of additional evidences. 4. We have considered rival submissions and perused the material on record and in the facts of the present case, we are satisfied that in order to decide the issue involved, admission of additional evidences filed by the assessee is necessary and hence, we admit the additional evidences. We feel that the m....