TMI Blog2014 (7) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... and that this evidence would have a material bearing on the issue which needs to be decided by the Tribunal and the ends of justice demand admission of such an evidence, the Tribunal can pass an order to that effect - necessary details came in to his possession after the assessment order and the order of the FAA were passed - the assessee was prevented by sufficient cause for not adducing the evidences before the departmental authorities by a reasonable cause – thus, additional evidences produced by the assessee are admitted - the evidences will have direct bearing on the issue to be decided – thus, the matter is liable to be remitted back to the AO for fresh adjudication – Decided partly in favour of Assessee. - ITA No. 7218/Mum/2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Commissioner of Income Tax (Appeals) erred in rejecting the evidence such as ration card, telephone bill or electricity bill holding that these did not exist specifically on 1. 4. 1990 without appreciating that they existed on account of tenancy for a period of 15 years. 1. 4. On the facts and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeals) erred in refusing to accept that the receipt of ₹ 40, 00, 000/- is on account of sale of tenancy right in the tenanted property observing that the agreement entered into for the same was not duly authenticated and registered and also there was no civil suits or independent evidence in support of the grant of the award for the amount on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not registered in his name and has not received possession till 3 1. 3. 2009 and the sale agreement in favour of the appellant was executed only on 03. 11. 2009 and possession was given on 03. 12. 2009 and hence the appellant cannot be said to be owning more than one house as on 3 1. 3. 2009. 3. Your appellant craves leave to add, alter or amend any of the above grounds of appeal or make a fresh ground/grounds of appeal on or before the date of hearing. 2. Assessee, an individual, had filed its return of income on 16. 10. 2009 declaring total income of ₹ 98, 280/-. Assessing Officer(AO)completed the assessment on 16. 12. 2011, u/s. 143(3)of the Act, determining his income at ₹ 41. 24 lakhs. 3. During the course of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had acquired a capital asset a sum of ₹ 40 lakhs had to be treated as income from other sources. He also denied deduction claimed by the assessee u/s. 54 of the Act. 4. Assessee preferred an appeal before the First Appellate Authority (FAA). After considering the submissions of the assessee and the assessment order, FAA held that assessee had failed to furnish tenancy agreement or leave and license agreement dated 01. 04. 1999, that there was no ration card or proof of any MTNL connection/LPG or Electricity connection in the name of the assessee for the year 1991-92, that zerox copy of MTNL Bill was filed for the year 1993 only. Finally, he upheld the order of the AO. He also held that the assessee was not entitled to claim deducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same should be admitted. Departmental Representative(DR)stated that the assessee had two occasions to produce the evidences, that he did not avail those opportunities, that evidences produced by the assessee should not be admitted. 6. We have heard the rival submissions and perused the material before us. We find that the courts are of the view that the language of rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963, prohibits the parties 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 can call for the same or direct any affidavit to be filed. Additional evidences can be filed in the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplications under the RTI Act. Thus, necessary details came in to his possession after the assessment order and the order of the FAA were passed. As the assessee was prevented by sufficient cause for not adducing the evidences before the departmental authorities by a reason - able cause, therefore, in the interest of justice we are admitting additional evidences produced by the assessee before us for the first time. We are of the opinion that the evidences produced before us, will have direct bearing on the issue to be decided by us. So, we are remitting back the matter to the file of the AO for fresh adjudication, as he had no occasion to go through the document produced before us. He is directed to afford a reasonable opportunity of heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
