2019 (1) TMI 1413

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..... late Tribunal ("the Tribunal" for short) dated 08.05.2015 raising following questions for our consideration: "(i) Whether the Tribunal has erred in the facts and circumstances of the case and in law in not holding that the order of the CIT(A) relying on additional evidence was in violation of Rule 46A as the Assessing Officer was not afforded opportunity to examine additional evidence under Sect .....

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..... added the same as his income. Before the Commissioner (Appeals), the assessee produced additional evidence which essentially established creditworthiness of the brother to give such a sizable gift. Genuineness of the gift was not in doubt. The Commissioner (Appeals) in a detailed order held that the brother had sufficient means to give such a gift. Noticeably, the gift was also made through bank .....

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..... worthiness of the donor were duly established. The entire issue is thus based on facts. The Revenue does not seem to have raised any objection before the Commissioner regarding placing reliance on additional evidence. In any case, the documents produced by the assessee were from the department itself or in the nature of bank statements. If the Assessing Officer who was admittedly participating in .....

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