2012 (4) TMI 830

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.... ORDER PER K.G. BANSAL, AM: The assessee has taken up 12 grounds in this appeal in which the order of the Ld. CIT(A) has been challenged in respect of various additions and disallowances upheld by him. Ground No. 7 is to the effect that the Ld. CIT(A) erred in not accepting additional evidence under rule 46A of the Income Tax Rules 1962, whereas he has accepted only a part of additional evid....

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....owever, this is the case of a company in which there are many layers of management. If Shri Keshav Aggarwal was ill, the assessee could have informed the AO about this fact so that he could wait for his return. This was evidently not done. Consequently the AO proceeded to make the assessment on the basis of facts and record. In these circumstances, the additional evidence was not admitted. Further....

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....(A) obtained remand report from the AO on additional evidence filed before the Ld. CIT(A). However, the evidence was not taken on record and the appeal was decided on the basis of evidence on the record of the AO. Further he accepted the submission that Shri Keshav Aggarwal, Counsel, was physically indisposed during the relevant period as per certificate issued by Dr. V.K. Goel. The only thing whi....