TMI Blog2015 (9) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent-assessee could not file this evidence during the course of the original proceedings before him. In view of the remand report clearly indicating that there was sufficient ground to admit and consider additional evidence, no fault can be found with the order of the CIT(A) as upheld by the Tribunal in admitting and considering the additional evidence in terms of Rule 46A of the Rules. Further the question of failure to produce the necessary evidence before the original authority and the reasons for that failure are all questions of appreciation of facts and in the absence of the findings been shown to be perverse and/or arbitrary, no question of law arises for our consideration. - Decided against revenue. - Income Tax Appeal No. 1749, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer to obtain his comments on the admissibility of such additional evidence. On 26 May 2010, the Assessing Officer through a proper channel submitted his response in respect of additional evidence sought to be produced by the respondent assessee. The report dated 26 May 2010 of the Assessing Officer offered his comments on the additional evidence sought to be provided as under:- Regarding admissibility of additional evidences filed by the assessee, the undersigned is the opinion that, the assessee had failed to furnish particulars during the course of assessment proceedings even though sufficient opportunity was given before passing the exparte assessment order u/s 144. However, in the interests of natural justice, the addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us notices issued to him before passing of the assessment order. In the above view, the additional evidence ought not to have been admitted and considered by the appellate authorities. 8. We find that no fault can be found with the orders of the CIT(A) as well as the Tribunal. This is for the reason that the Assessing Officer had himself in response to the CIT(A) for his comments on admissibility on such additional evidence has in his report had submitted that the additional evidence filed by the assessee has to be admitted in the interest of natural justice as the respondent-assessee could not file this evidence during the course of the original proceedings before him. In view of the remand report clearly indicating that there was suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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