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2019 (4) TMI 1225 - AT - Income TaxRectification u/s 254 - non consideration of admission of additional evidence - Whether it alter the outcome of the decision? - HELD THAT:- Assessee has no doubt filed additional evidence before the Bench at the time of original hearing, but, in the ITAT order, there is no reference to such additional evidence nor it gave any findings whether accepted the additional evidence or declined. We are not in a position to express our view at the admissibility of the additional evidence and in the first place, it appears that it might have some bearing on the outcome of the decision, in case, the additional evidence is accepted. First, Bench has to evaluate the admissibility of the additional evidence and then, it has to evaluate whether the additional evidence filed by the assessee will have a bearing to lead a different conclusion or come to conclusion as per earlier bench decision. Therefore, in our view, assessee has a reasonable plea to consider. Therefore we are inclined to accept the contention of the assessee and re-fix the appeal of the assessee in order to adjudicate afresh. MA filed by the assessee is allowed.
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