TMI Blog2014 (12) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... rred on the first appellate authority under sub-section (4) of section 250 of the Act, being a quasi-judicial power, it is incumbent on him to exercise the same, if the facts and circumstances justify. Even otherwise under Rule 46A(4) of the Income tax Rules, CIT(A) has been given power to call for production of any document or the examination of any witnesses to enable him to dispose of the appeal. There is no doubt about the legal position that if any document furnished by the assessee before the CIT(A) is in the nature of clinching evidence which goes to the root of the case then in the interest of justice such types of evidence should not be rejected. The documents relied upon by the assessee are very much relevant and necessary for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchase of assets alleged to be bogus purchases. 2. Ground No. 2: Non consideration of Additional Evidence of the Appellant: On the facts and circumstances of the case and in law, the learned CIT(A) erred in not admitting the additional evidence furnished by the Appellant which was necessary for the disposal of the appeal on merits. 3. Ground No. 3: Non consideration of submissions of the Appellant: On the facts and circumstances of the case and in law, the learned CIT(A) erred in not considering the details/submissions (including legal submissions) filed by the Appellant and in confirming the additions made by the AddI.CIT. 4. Ground No. 4: Non grant of TDS credit: On the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. Rules, 1962 and sought to furnish the confirmations, ledger extracts of the concerned parties, ledger account of the said parties in the books of the assessee, reconciliation statements as well sample copies of invoices relating to the infrastructure purchased from the said parties. 4. However, the Ld. CIT(A) did not consider the documents and details supplied by the assessee at appellate stage observing that the evidence under Rule 46A can only be accepted if, the AO had refused to accept the said evidence or the assessee was prevented by sufficient cause from producing the evidence before the AO. 5. We have heard the rival submissions put forth by the Ld. representatives of both the parties and gone through the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished by the assessee, decide the issues afresh as per law after affording reasonable opportunity to the assessee of being heard and submit the necessary documents etc. Ground No. 4 6. The assessee vide ground No. 4 has agitated that the Ld. CIT(A) has failed to give his findings pertaining to the claim of the assessee regarding TDS credits. We have already restored the matter to the file of the AO while allowing the prayer of the assessee for furnishing of additional evidence on the above stated issues. This issue is also restored to the file of the AO for decision a fresh after verifying the claim of the assessee in this respect. 7. In the result, appeal of the assessee is allowed for statistical purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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