2013 (1) TMI 763 - AT - Income Tax

Summary

Issues Involved:
The judgment deals with the admission of additional evidences by the Ld. CIT(A) in violation of Rule 46A of Income Tax Rules 1962.

Admission of Additional Evidences:
The revenue filed six appeals against a consolidated order, objecting to the admission of additional evidences by the Ld. CIT(A) without following the statutory procedure of Rule 46A. The AO had made various additions to the assessments under consideration, citing non-compliance by the assessee. The Ld. CIT(A) admitted the additional evidences after receiving a report from the AO stating that the assessee was prevented by sufficient cause from producing the evidences during the assessment proceedings. The Ld. CIT(A) passed a speaking order for the admission of additional evidences based on the remand report filed by the AO, leading to the dismissal of the revenue's appeals.

Compliance with Rule 46A:
The judgment emphasized that the admission of additional evidences by the Ld. CIT(A) was not in violation of Rule 46A. It was noted that the circumstances existed where the assessee was prevented from producing relevant evidences during the assessment proceedings, justifying the admission of additional evidences. The Ld. CIT(A) followed the requirements of Rule 46A by giving the AO an opportunity to examine the evidences, leading to the conclusion that there was no violation of the rule. Consequently, all the departmental appeals were dismissed.

Conclusion:
The judgment focused on the procedural aspect of admitting additional evidences under Rule 46A, highlighting the importance of justifying circumstances for such admission. The decision was based on the AO's report and the Ld. CIT(A)'s compliance with the rule, ultimately resulting in the dismissal of the revenue's appeals.