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2015 (9) TMI 1059 - BOMBAY HIGH COURTAdmitting additional evidence - whether Tribunal has ignored the legal provisions of Rule 46A of the I.T. Rules, by upholding legally untenable action of CIT(A) of admitting additional evidence in clear disregard of the provision of Rule 46A? - Held that:- No fault can be found with the orders of the CIT(A) as well as the Tribunal. This is for the reason that the Assessing Officer had himself in response to the CIT(A) for his comments on admissibility on such additional evidence has in his report had submitted that the additional evidence filed by the assessee has to be admitted in the interest of natural justice as the respondent-assessee could not file this evidence during the course of the original proceedings before him. In view of the remand report clearly indicating that there was sufficient ground to admit and consider additional evidence, no fault can be found with the order of the CIT(A) as upheld by the Tribunal in admitting and considering the additional evidence in terms of Rule 46A of the Rules. Further the question of failure to produce the necessary evidence before the original authority and the reasons for that failure are all questions of appreciation of facts and in the absence of the findings been shown to be perverse and/or arbitrary, no question of law arises for our consideration. - Decided against revenue.
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