2018 (1) TMI 1772

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....e assessee emanates from the order of the ld. CIT(A)-I, Jaipur dated 19/07/2017 for the A.Y. 2012-13, wherein the assessee has taken following grounds of appeal: "1. On the facts and in the circumstances of the case the learned CIT(A) has factually and legally erred in not admitting the additional evidences under Rule 46A of the I.T. Rules, 1962. This is contrary to the principles of 'Equ....

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.... submitted that the assessee submitted additional evidences before the ld. CIT(A) as per Rule 46A of the Income Tax Rules, 1962 (in short the Rules) but the same has not been considered by him. He submitted that in the interest of justice and equity, the additional evidences submitted by the assessee may be admitted and matter may be restored back to the file of the Assessing Officer as the factua....