If AO objects to admission of additional evidence, then CIT(A) should give categorical finding in terms of Rule 46A for admission thereof

ITO Vs. Kuber Chand Sharma (ITAT Delhi)- In our considered view, CIT(A) has admitted the additional evidence without fulfilling the categorical conditions laid down in Rule 46A, as explained by Hon’ble Delhi High Court in the case of Manish Build Well Pvt. Ltd.(supra). Consequently, his order on this issue is not tenable, however, the issue of merits remains. Besides, from the record it emerges that the assessee wanted to file only government records and revenue record about crops. In the entirety of facts and circumstances, the interest of justice will be served if the matter is set aside, restored back to the file of AO to decide the same afresh after affording the assessee sufficient opportunity of being heard.

INCOME TAX APPELLATE TRIBUNAL, DELHI

ITA No. 3982/Del/2009 – Asst. Yr: 2006- 07

Income-tax Officer

Vs.

Please become a Premium member. If you are already a Premium member, login here to access the full content.