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2014 (1) TMI 648 - AT - Income TaxMaintainability of Appeal – Introduction of additional ground - The CIT(A) has specifically noted in the order that AO's action has been accepted by the assessee and short taxes along with interest have been deposited – thus, the appeal of the assessee has become infructuous and was accordingly dismissed- It would amount that the assessee has agreed and consented to the order of the AO in raising the demand against the assessee - It is well settled law that no appeal lies on the agreed additions – Relying Jivatlal Purtapshi Vs CIT [1967 (2) TMI 8 - BOMBAY High Court]. The assessee did not challenge this finding of the CIT(A) in the present appeal - the appeal of the assessee would not be maintainable in the present form - the assessee admitted his mistake in short deduction of tax and produced copies of bills and evidences of tax demand and interest - the grievance of assessee against the order dated 05.03.2009 has already been taken care of by the AO in rectification proceedings - No appeal lies before the CIT(A) against the same order - Though the assessee has raised the present additional ground, but no supporting documents have been filed to prima facie prove that whatever payments have been made to these parties - whether they have declared the same income before the Income-tax Authorities and have paid taxes on the same or not - additional ground could not be taken into consideration in the absence of any evidence – Decided against Assessee.
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