Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 165 - ITAT DELHIPayments of salary to the specified persons - reasonable or not - HELD THAT:- Before me, AR has filed an application under Rule 29 of the I.T. Rules for admission of the additional evidences in the form of ledger account and bank account reflecting the payment. Before me, Learned AR has also pointed to the reasons as to why the aforesaid documents could not be filed before the authorities. we find force in the submissions of the Learned AR for non submission before the authorities. In such a situation, we hereby admit the additional evidences filed by the assessee. Since these evidences were not before the lower authorities - matter needs to be restored back to the file of CIT(A) to decide the issue afresh in accordance with law after considering the additional evidences filed by the assessee. Thus the Ground No.1 is allowed for statistical purposes.
|