TaxTMI 
TaxTMI 
2016 (1) TMI 1486
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....(A) erred on facts and law in while recording the finding regarding the non admission of additional evidence despite the fact that the additional evidence was forwarded to the AO for his comments and the same is deemed to be admitted. The additional evidence has not been admitted only on account of the technical reason that there is no request for admission of additional evidence. Thus, the finding of the CIT(A) is against the principles of natural justice. 3. That the ld. CIT(A) erred on facts and law in dismissing the grounds of appeal pertaining to addition of Rs.1,00,000/- made by the AO on account of unexplained credit. The evidence filed during the course of appellate proceedings has been ignored. 4. That the ld. CIT....
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.... of assessment proceedings. Rather the assessee failed to submit the same despite being required to furnish the same. b) The assessee was prevented from furnishing such information/evidence. c) The assessee was having sufficient cause in furnishing the evidence before the then AO at the time of assessment proceedings. d) The AO has made the order the appealed against without giving sufficient opportunity to the assessee. 1.3. The ld. A/R of the assessee has not come forward with any explanation or reasons for non production of the evidence before the AO except that the mental affairs of the assessee was not in a position to respond to the various dates fixed for hearing but no evidence to prove the same h....
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....py of account of M/s. Kinara Transport Service Pvt. Ltd., in the books of the assessee for the period from 01.04.2007 to 31.03.2008, copy of account of M/s. Singhal Transport Co. Killanwala in the books of the assessee for the period from 01.04.2007 to 31.03.2008, copy of account of Mrs. Poonam Garg in the books of the assessee for the period from 01.04.2007 to 31.03.2008 and interest account for the period from 01.04.2007 to 31.03.2008. Copies of these documents as well as the assessee's written submissions as had been filed before the ld. CIT(A) are in the assessee's paper book filed before me. 6. The ld. counsel for the assessee has submitted that the ld. CIT(A), vide letter No.165, dated 17/21.05.2013 (APB-16), sent the assessee's af....
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....ain as to why the additional evidence was not produced before the AO, despite adequate opportunity having been granted for the purpose and that, therefore, the ld. CIT(A) has correctly refused to admit such additional evidence. 9. The facts being not in dispute, it is to be seen as to whether or not, the ld. CIT(A), in the light of Rule 46(A) of the Rules and "Shahrukh Khan" (supra), erred in refusing to admit the additional evidence filed by the assessee. 10. Rule 46A (relevant portion of the Rule) is as under: "Production of additional evidence before the Deputy Commissioner(Appeals and Commissioner (Appeals) 46A. (1) The appellant shall not be entitled to produce before the Deputy Commissioner (Appeals) or, as the....
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....nal evidence produced by the appellant." 11. According to Rule 46A(2), the ld. CIT(A) shall admit additional evidence only by recording the reasons for doing so. 12. As per Rule 46A(3)(a), the ld. CIT(A) can take into account the additional evidence only on allowing reasonable opportunity to the AO, inter-alia, to examine the evidence. 13. Herein, the ld. CIT(A) did not record any reason for admitting the additional evidence filed by the assessee. Rather, he, directly, vide letter No. CIT(A)/BTI/13-14/165 dated 17/21.05.2013 (APB-16), called for the AO's verification and comments thereon. However, by virtue of the impugned order, the ld. CIT(A) refused to admit the additional evidence and rejected the same. 14. Now, in "Shahrukh....