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2008 (6) TMI 249 - AT - Income TaxRejection of the additional evidence under r. 46A of the IT Rules, 1962 - whether the assessee was prevented by sufficient cause from producing the evidence before the AO? - addition u/s 68 - HELD THAT:- Assessee has submitted the explanation that the assessee was dependent upon his counsel for representing the matter before the IT authorities and for submitting the documents given to him with regard to the details required by the AO. The assessee should not be made to suffer for the lapse on the part of the counsel of the assessee. The assessee came to know only after the receipt and perusal of the assessment order and thereafter the assessee changed the counsel, this said explanation appears to be bona fide and in our view the assessee was prevented by sufficient cause from producing the evidences which were called upon to produce before the AO. Relying on the decision of Hon'ble Bombay High Court in the case of CIT vs. Suretech Hospital & Research Centre Ltd.[2007 (6) TMI 522 - BOMBAY HIGH COURT]. We held that the learned CIT(A) was not justified in not admitting the additional evidences which were necessary for the disposal of the case. Since all the evidences have to be examined by the AO, therefore, in the interest of justice, the matter is restored to the me of the AO who will examine the evidences filed by the assessee before the learned CIT(A) and decide the issue de novo but by providing the adequate opportunity of being heard to the assessee. The assessee may submit further documents or evidences as required in support of his claim before the AO. The AO is directed to act accordingly. Thus, the ground Nos. 1 to 6 of the assessee are allowed for statistical purposes. The ground No. 7 of the assessee is general in nature which needs no adjudication by us. In the result, the appeal of the assessee in ITA No. 379/Jp/2008 is allowed for statistical purposes.
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