Case Law Details
Anil Kumar Jain Vs ADIT (ITAT Chandigarh)
Ld. AR further submitted that the assessee has filed an application seeking permission to file additional evidence before the ITAT which was the revised Tax Audit Report from the same C.A. wherein the inadvertent clerical error as aforementioned has been rectified. Drawing my attention to the revised Tax Audit Report placed at pages 21 to 52 of the paper book, the Ld. AR submitted that the same is a vital piece of evidence, which goes to prove the case of the assessee and, therefore, the above Revised Tax Audit Report may be admitted as additional evidence by the Bench in view of the judgement of the Hon’ble Supreme Court in the case of Tek Ram (Dead) Through LRs V/s Commissioner of Income Tax as reported in 357 ITR 133 (SC) and the judgement of the jurisdictional High Court in the case of Mukta Metal Works as reported in 336 ITR 555 (P&H) wherein the Hon’ble Supreme Court and the Hon’ble Punjab and Haryana High Court have held that where the additional evidence is must for just decision of the case, the same deserves to be admitted.
ITAT agree with the contention of the Ld. AR that the revised Tax Audit Report is a vital piece of evidence which goes to the very root of the matter and should be admitted for the furtherance of cause of justice. Accordingly, I admit the additional evidence and since the lower authorities have not had any occasion to examine the same, I further deem it expedient to restore the issue to the file of the Assessing Officer with a direction to adjudicate the issue afresh after duly considering the revised Tax Audit Report which I have admitted as additional evidence. The AO is further directed to grant adequate opportunity to the assessee prior to the passing of order in accordance with law.
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
This appeal has been preferred by the assessee against the order dated 30.05.2022 passed by the Ld. Commissioner of Income Tax (Appeals)-5, Ludhiana [herein referred to as ‘CIT(A)’] for assessment year 2020-21.
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