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2017 (4) TMI 1187 - ITAT MUMBAIAdmission of additional evidences - CIT(A) in the second round of litigation refused to admit the additional evidences by invoking Rule 46A of 1962 Rules - Held that:- The assessee has produced large number of documents with respect to the complaint lodged by the assessee with The Institute of Charted Accountants of India against its erstwhile erring CA Mr Vijay Patil who was not handing over relevant records to the assessee which disabled assessee in filing evidences before the AO. Thus, in our considered view the assessee has established a reasonable cause for not presenting the evidences before the AO at the time of framing of the assessment order dated 25-11-2010 passed by the AO u/s 143(3)(ii) of 1961 Act. The Rule 46A of 1962 Act is an aid to advance justice to compute correct income which can be brought to tax under the provisions of 1961 Act in the hands of tax-payer so as to achieve mandate of 1961 Act which itself derives its powers from Article 265 of Constitution of India which stipulates that taxes are not to be imposed save by authority of law and No tax shall be levied or collected except by authority of law. Rule 46A of 1962 Act cannot be used as sword to stifle bona-fide tax-payers rather it is a shield in the aid of bona-fide tax-payers as well Revenue to advance the cause of justice and to achieve mandate of 1961 Act. Keeping in view the factual matrix of the case as it emerges from the records and to advance justice , we are of the considered view that, in the interest of substantial justice and fair play, this matter needs to be set aside and restored to the file of the ld. CIT(A) with a direction to admit all the additional evidences
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