TMI Blog2006 (12) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... l was admitted by this court on March 28, 2003, for hearing on the following substantial question of law : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified and correct in law in upholding the order of the first appellate authority deleting the entire addition of Rs. 52,72,050 on account of the alleged purchase of MS scraps ?" 2 The respondent-assessee claimed a loss of Rs. 15,79,047 in the return of income filed for the assessment year 1992-93. The Assessing Officer by the assessment order dated November 25, 1994, disallowed purchases of raw materials in respect of nine parties amounting to Rs. 52,72,050 for the alleged failure of the assessee to furnish purchase details in exercise of powers und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration the fact that the assessee had produced the bills of purchases, challans, truck numbers, stock registers, copies of ledger accounts of purchases of raw materials including MS scraps before the Commissioner of Income-tax (Appeals) which were not produced before the Assessing Officer. The authorized representative contended before the learned Tribunal that the documents could not be produced before the Assessing Officer as the wife of the assessee was involved in a serious accident at Mumbai. The learned Tribunal noticed that the payments were made through cheques and all the transactions are recorded in the books of account. The Tribunal also observed that the assessee's case is covered by the Central Excise Rules and the excise a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report the result of the same to him. It is clear from the above provision that in exercise of powers under this section, the Commissioner is also entitled to admit additional evidence which he may think necessary for facilitating further enquiry. The powers of the Commissioner (Appeals) are undoubtedly very wide. Even otherwise, the powers of a statutory appellate authority are co-terminus with the powers of the authorities at the first instance. There cannot be any dispute to this principle of law. 8 Rule 46A provides for production of additional evidence before the Deputy Commissioner and Commissioner (Appeals). It would appear from clauses (b) and (c) of sub-rule (1) of rule 46A that the appellate authority is empowered to allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 71 (Orissa) and Smt. Prabhavati S. Shah v. CIT [1998] 231 ITR 1 (Bom). It would appear from the ratio in these decisions that the powers of the appellate authority are co-extensive with that of the Assessing Officer. Therefore, the Commissioner of Income-tax (Appeals) as well as the Learned Tribunal do not appear to have committed any error in law in relying upon the documents filed subsequently at the appellate stage, which are in continuation of the books of account and other documents filed before the Assessing Officer. 10 For the discussion above, the appeal is dismissed. The question formulated is answered in the negative in favour of the respondent-assessee and against the appellant-Revenue. - - TaxTMI - TMITax - Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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