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2014 (12) TMI 670 - AT - Income TaxAdmission of additional evidences by CIT(A) - Penalty order barred by limitation or not –Held that:- As per provisions of Section 250(4) and 250(5) of the Income Tax Act the CIT(A) may dispose of the appeal after making such enquiry as he thinks fit or may ask the AO to carry out certain further enquiry - The CIT(A) can also admit such other additional ground which is not specified in the ground of the appeal if he is satisfied that the omission of the ground from the form of appeal was not willful or unreasonable - AO has made the order without giving sufficient opportunity to the assessee to adduce the evidence relevant to any ground in appeal - Before admission of additional evidence the CIT(A) has to give reasonable opportunity to the AO either to examine the additional evidence or to produce any evidence or document as any witness in rebuttal to the additional evidence produce by the assessee. In the case of CIT vs. Kanpur Coal Syndicate [1964 (4) TMI 18 - SUPREME Court] it has been held that there is no reason to justify the curtailment of power of CIT(A) to entertain the additional grounds of appeal raised by assessee in seeking modification of assessment order passed by AO - CIT(A) has not given proper opportunity to the AO, thus, the order of the CIT(A) is reversed and the matter is remitted back to the CIT(A) for adjudication – Decided in favour of assessee.
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