TMI Blog2014 (3) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... ssues raised - hence same are being admitted as additional evidence u. r. 29 of the ITAT, Rules - As the AO/ FAA had no occasion to consider these documents – thus, the matter is remitted back to the AO for fresh adjudication – Decided in favour of Assessee. - ITA No. 1280/Mum/2011 - - - Dated:- 12-3-2014 - Sh. Rajendra And Dr. S. T. M. Pavalan,JJ. For the Petitioner : Shri Dr. K. Shivaram Shri Ajay R. Singh For the Respondent :Shri Sanjeev Jain ORDER Per Rajendra, AM. Challenging the order dated 28. 12. 2010 of the CIT(A)-26, Mumbai, Assessee has raised following Grounds of Appeal: 1. The Learned Commissioner of Income Tax (Appeals) (CIT(A) erred in confirming the addition of Rs 27, 68, 875/- as bogus trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer(AO), finalised the assessment order u/s. 143(3) of the Act, on23. 12. 2009, determining the total income at Rs. 1. 33 Crores. During the assessment proceedings AO made additions to the income of the assessee of Rs. 27. 68 lakhs, 4. 71 lakhs and 5. 41 lakhs on account of purchase of granite and tiles made from M/s. Surbhi International, amount paid to M/s. Sai Raj Enterprises towards labour charges supply of material and purchase of tiles from M/s New Saral Ceramics respectively. In the appellate proceedings FAA confirmed the order of the AO and dismissed the appeal filed by the assessee. 3. During the course of hearing before us, Authorised representative(AR)submitted that assessee had filed additional evidences as per the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same before it. In the case of Text Hundred India Pvt. Ltd. , Hon'ble Delhi High Court has held as under: According to the language of rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963, parties are not entitled to produce additional evidence. It is only when the Tribunal requires such additional evidence in the form of any document or affidavit or examination of a witness or through a witness that it would call for the same or direct any affidavit to be filed, that too in the following circumstances (i) when the Tribunal feels that it is necessary to enable it to pass orders; or (ii) any substantial cause ; or (iii) where the income-tax authorities did not provide sufficient opportunity to the assessee to adduce evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he requirement of the court to enable it to pronounce judgment cannot refer to pronouncement of judgment in one way or the other but is only to the extent whether satisfactory pronouncement of judgment on the basis of material on record is possible. . . . Rule 29 categorically permits the Tribunal to allow such documents to be produced for any substantial cause. (351 ITR 57) We find that the documents filed by the assessee are useful to decide the issues raised before us, hence same are being admitted as additional evidence u. r. 29 of the ITAT, Rules. As the AO/ FAA had no occasion to consider these documents, so, in the interest of justice, we are remanding back the matter to the file of the AO for fresh adjudication. He is directed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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