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2014 (12) TMI 1345 - AT - Income TaxAdmission of additional evidence under Rule 46A of the Act - CIT-A refusing to take into consideration the relevant documents admitted - HELD THAT:- While refusing to take into consideration the relevant documents which were very much necessary for the just decision of the case CIT(A) failed to exercise his appellate jurisdiction u/s 250 of the Act. The duty was also cast upon the Ld. CIT(A) to admit and consider the evidence produced before him by the assessee. As in the case of Smt. Prabhavati S. Shah Versus Commissioner Of Income-Tax - [1998 (2) TMI 107 - BOMBAY High Court] Powers conferred on the first appellate authority under sub-section (4) of section 250 of the Act, being a quasi-judicial power, it is incumbent on him to exercise the same, if the facts and circumstances justify. Even otherwise under Rule 46A(4) of the Income tax Rules, CIT(A) has been given power to call for production of any document or the examination of any witnesses to enable him to dispose of the appeal. There is no doubt about the legal position that if any document furnished by the assessee before the CIT(A) is in the nature of clinching evidence which goes to the root of the case then in the interest of justice such types of evidence should not be rejected. The documents relied upon by the assessee are very much relevant and necessary for the just and proper decision of the case, hence, we set aside the findings of the CIT(A) on these issues and remand back the matter to the file of AO with a direction to admit the additional evidences sought to be furnished by the assessee. Non granting TDS credits - HELD THAT:- As we already restored the matter to the file of the AO while allowing the prayer of the assessee for furnishing of additional evidence on the above stated issues. This issue is also restored to the file of the AO for decision a fresh after verifying the claim of the assessee in this respect.
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