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2016 (4) TMI 809 - ITAT MUMBAI

2016 (4) TMI 809 - ITAT MUMBAI - TMI - Refusal to admit additional evidence - Held that:- We notice that the assessee could collect various evidences only after passing of the assessment order. According to the assessee, these additional evidences are vital documents which are required to be considered in order to adjudicate the issue in a judicious manner. The principle "Audi alteram partem", i.e. no man should be condemned unheard is the basic canon principles of natural justice and accordingl .....

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esh by admitting the additional evidences. Accordingly, we set aside the order of learned CIT(A) and restore all the issues to the file of the learned CIT(A) with the direction to admit the additional evidences that may be furnished by the assessee. After admitting the same, the learned CIT(A) may call for the remand report from the Assessing Officer, if he found the same necessary. After confronting with the remand report, if any, that may be furnished by the AO with the assessee, the learned C .....

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;] relevant to the assessment year 2007-08. 2. The assessee is aggrieved by the decision of learned CIT(A) in not admitting additional evidences produced before him and also in confirming the addition of ₹ 10.06 crores made by the Assessing Officer. 3. The learned counsel appearing for the assessee submitted that the Assessing Officer has assessed an amount of ₹ 10.06 crores alleging that the assessee is the beneficial owner, settler and beneficiary of a bank account maintained with .....

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that the Assessing Officer, on the contrary, has alleged that the assessee has not provided the information relating to bank account and accordingly made the impugned addition. 4. The learned AR submitted that the assessee has required to move an application before Hon'ble High Court of Bombay for obtaining the alleged incriminating information from the Assessing Officer. The said incriminating information was provided to the assessee only after the completion of the assessment and during th .....

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t given by the Assessing Officer, the learned CIT(A) has refused to admit the additional evidences. In this connection he held that conditions prescribed in Rule 46A of the Income Tax Rules has not been satisfied by the assessee. The learned AR submitted that the assessee would be in a position to give necessary explanations with regard to the materials on the basis of which the addition has been made by the Assessing Officer, only if the additional evidences are admitted. Accordingly the learne .....

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e Gauhati High Court in the case of CIT Vs. Ranjit Kumar Choudhary 288 ITR 179 and also decision of Hon'ble Bombay High Court in the case of Smt. Prabhavati S. Shah 231 ITR 01 and submitted that the production of additional evidences is not a matter of right available with the assessee. The learned DR also placed reliance on the decision rendered by Hon'ble Gujarat High Court in the case of Fairdeal Filaments Ltd. Vs. CIT 302 ITR 173 and also the decision rendered by Hon'ble Allahaba .....

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hi)/ [2011] 43 SOT 544 (Delhi)/ [2011] 135 TTJ 513 (Delhi). The learned D.R further submitted that an identical issue was considered by the co-ordinate bench in the case of Mohan Manoj Dhupelia in ITA No. 3544/Mum/2011 dated 31.10.2014 and the same was decided against the assessee. The learned DR further submitted that the learned CIT(A) has passed the reasoned order for refusing to admit additional evidences and accordingly contended that the order passed by learned CIT(A) on this issue should .....

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er ride the principles of natural justice. 7. We have heard the rival contentions and perused the record. According to the assessee, the details and evidences which were relied upon by the Assessing Officer was provided to him only after passing of assessment order. It was submitted that the information available with the AO was only shown to the assessee at the time of recording statements from the assessee, but the copy thereof was not given. This shows that the assessee was not given the incr .....

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CIT(A) for admitting the same as additional evidence. As noticed earlier, the objected to the admission of the same in the remand report given by him. The learned CIT(A) has also expressed the view that the assessee has failed to satisfy the conditions prescribed under Rule 46A of Income Tax Rules. Accordingly he has refused to admit the additional evidences. 8. From the facts narrated above, we notice that the assessee could collect various evidences only after passing of the assessment order. .....

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