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2012 (7) TMI 67 - AT - Income TaxAdmission of additional evidences by CIT(A) without recording in writing the reasons thereof - assessee failed to produce any vouchers of expenses before the AO at the assessment stage - Rule 46A - Held that:- Since no regular books of account were found maintained by the assessee in survey and no vouchers were produced during the course of survey and the assessment proceedings, therefore, there was chance that the assessee would have prepared the self-made vouchers for the first time at the appellate stage. Therefore, such self made vouchers and unsupported vouchers should not have been admitted at the first appellate stage and that too without assigning any reason for admission of the same. It, therefore, appears that CIT(A) without appreciating the facts of the case and without properly examining the material on record, has wrongly allowed the appeal of the assessee partly. The matter, therefore, requires reconsideration at the level of the CIT(A) and is directed to give reasons for admission of additional evidence in the appellate order as required u/r. 46A of the IT Rules - Decided in favor of Revenue
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