TMI Blog2013 (10) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... facts. 2. Whether on the facts of the case and in law the Ld. CIT(A) erred in stating that out of 91 beds are reserved for poor people and 9 beds are reserved for weaker sections there was no violation of Bombay Public Trust Act by the assessee, where in reality these facts were not submitted and not revealed to the A.O. during the assessment proceedings, through specific questions has put to the assessee by the A.O. asking for the total number of beds vis- -vis the total number of free beds and its percentage to the total beds of the hospital, hence the same has resulted in additional evidence taken by CIT(A), for which A.O. was not given an reasonable opportunity. 3. The appellant prays that the order of the Ld. CIT(A)-1, Mumba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court,that assessee was availing concessional facilities from the Government,that assessee was not entitled to claim the benefit of section 11 even though it was registered u/s.12A of the Act. Finally, AO denied the benefits of section 11 to the assessee and computed the income at ₹ 1,29,98,124/-. 3. Assessee preferred an appeal before the First Appellate Authority(FAA).After considering the submissions of the assessee, he held that assessee had kept 10% of the bed reserved for needy and poor people, that 2% of the gross revenue was transferred to Indigent Patients Fund (IPF),that free treatment was given to the poor and needy people, that out of 91 beds 9 beds were reserved for poor people and 9 beds for weaker section, that ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the course of appellate proceedings.Rule 46A(3) of the ITAT Rules clearly mentions that FAA cannot admit any additional evidence without affording a reasonable opportunity to the AO.In the case of Vali Mohammad Ahmedbhai, Hon ble High Court of Gujarat(134ITR214) has held Ends of justice and fair play demand that when an assessee produces additional evidence in his appeal an opportunity is to be given to the ITO to test the evidence or to counter the effect of the evidence by producing evidence in rebuttal or otherwise. Notice of appeal cannot be equated with notice of a future application to lead additional evidence which no one could have anticipated or reasonably foreseen. Ordinarily, an appeal would be decided on the evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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