2015 (6) TMI 251 - HC - Income Tax

Addition made u/s 68 and 69A CIT(A) has referred to the additional evidence filed by the assessee and the matter is required to be remitted back to the AO for fresh adjudication 2014 (5) TMI 989 - ITAT DELHI Held that - It is evident that not only did the CIT(A) weigh the evidence filed but even sought for a remand report and on an appreciation of the merits of the material before him, rendered findings against the assessee. In these circumstances, the ITAT s further order remitting the matter again to the CIT(A) was unwarranted. The impugned order is hereby set aside. The ITAT is hereby directed to consider the assessee s appeal on its merits, including the evidence produced before the CIT(A) and after hearing the parties, render its final order. - Decided in favour of revenue.

Summary

The Delhi High Court admitted the appeal filed by the Revenue against the ITAT's order. The ITAT remitted the matter for re-consideration by the CIT(A) without a formal order admitting additional evidence under Rule 46A. The High Court set aside the ITAT's order and directed it to consider the appeal on its merits, including the evidence produced before the CIT(A). The appeal was allowed in favor of the Revenue.