TMI Blog2016 (4) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) was not justified in refusing to admit the various additional evidences furnished by the assessee. Since the assessee was not given opportunity to contradict the findings given by the AO by not admitting the additional evidences, we are of the view that the Ld CIT(A) should re-adjudicate all the issues afresh 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, tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee could not effectively controvert the said documents. The Ld A.R submitted 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 the pendency of the appeal with Ld CIT(A). Upon receipt of the same the assessee has collected necessary details from various sources. Accordingly, the assessee mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ti 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 Allahabad High Court in the case of Ram Prasad Sharma Vs. CIT 119 ITR 867 and also decision rendered by Hon'ble Rajasthan High Court in the case of CIT Vs. Rao Raja Hanutsingh 252 ITR 528 other case laws in support of the above said proposition. The learned DR further submitted that circumstantial evidence can be used to make assessment and in this regard, he placed reliance on the decision rendered by Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, but the copy thereof was not given. This shows that the assessee was not given the incriminating documents and hence, the assessee was not in a position to controvert the same. It was submitted that the assessee was given the copies of incriminating documents that were relied upon the Assessing Officer after certain Court proceedings, that too after the completion of the assessment. Thereafter, the assessee has collected various details from various sources and compiled the same in the form of additional evidences. Accordingly, the assessee has moved a petition before the learned 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. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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