TMI Blog2012 (9) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... er, therefore, can be disposed of by this consolidated order. 2. Though the assessees have raised several grounds but during hearing of these appeals, the learned counsel for the assessee, Shri H.P. Verma and Miss Sakshi Verma, asserted that the learned Assessing Officer asked the assessee to prove the rental income by producing rent agreements, tenants and evidences of ownership of property. It was claimed that the assessee produced the following documents before the learned CIT(A) :- a. New Aziz Hotel Municipal Corporation registration dated 1.5.1997 and electricity bill for which our attention was invited to paper book pages 5 and 6 b. Saifi Sales Municipal Corporation registration dated 21.11.2006 (paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled before the learned CIT(A) for consideration of documents. A strong plea was raised that the assessee is within right to file additional evidence in the circumstances as specified in rule 46A and the learned CIT(A) is also having wide powers even to ask/allow the assessees to produce additional evidence for which reliance was placed upon the decision in Smt. Mahendra Kaur vs. Central Government and other; 104 ITR 120 (All) and Smt. Prabhadevi S. Saha; 231 ITR 1(Bom). It was also pleaded that the powers of the learned first appellate authority are co-terminus with that of the Assessing Officer to admit fresh evidence for which reliance was placed on the following decisions :- i. CIT vs. Kanpur Coal Syndicate; 53 ITR 225 (SC) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional evidence filed before the learned CIT(A) should not be considered. Reliance was also placed on the decision in CIT vs. Jaipur Udhyog Limited (227 ITR 345) (Raj) to the effect that production of additional evidence before the Tribunal and consequent permission to the assessee to produce further evidence and to send back the case to ITO for examination. The crux of arguments on behalf of the revenue is in support to the impugned orders. 4. We have considered the rival submissions and perused the material available on record. The facts, in brief, are that a search and seizure operation u/s 132(1) was carried out in the case of Mohd. Shafique Group of Cases on 21st September, 2006. During the course of search, certain docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity was granted to the assessee is not enough rather the same should have been considered especially when these documents go to the root of the issue. Natural justice may not be denied to either side. Without deliberating further, we are of the considered opinion that the document so filed before the learned CIT(A) either should have been remanded to the Assessing Officer or the learned CIT(A) was expected to analyse himself up to his satisfaction. So far as the reliance by the learned Senior DR on the decision of Jaipur Udhyog Limited (supra) regarding powers of the Tribunal is concerned, we find that even the Hon ble Rajasthan High Court has held that the Tribunal has power under the Income Tax Appellate Tribunal Rules, 1963 to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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