9911796707
TMI Blog2005 (5) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... ee has filed the appeal against the order of the AO in the block assessment. During the course of hearing, Mr. Banusekar, the learned Representative for the assessee, submitted that the assessee has filed an application to receive additional evidence and also seeking the permission of the Tribunal to raise additional ground of appeal. According to the learned Representative, this appeal being the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary evidence and thereafter record his findings. Therefore, the learned Departmental Representative submitted that the AO may be given an opportunity to re-examine the issue after considering the additional evidence that is produced before this Tribunal. With regard to additional ground of appeal, the learned Departmental Representative submitted that since the issue has to be reconsidered in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... block period. Therefore, as rightly submitted by the learned Representatives for the assessee and Revenue, this is the first appeal. The learned Representative for the assessee filed an application to receive additional evidence. As rightly submitted by the learned Departmental Representative, this documentary evidence is produced before this Tribunal for the first time. Therefore, in our opinion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO for the sake of consistency. The assessee has taken three additional grounds of appeal, namely, (a) Income below the taxable limit to be excluded. (b) Income from LIC commission cannot constitute undisclosed income. (c) Deduction under Chapter VI-A. In our opinion, the above additional grounds raised before this Tribunal are also required to be reconsidered in the light of the material that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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