2011 (2) TMI 686

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..... ficient evidence, which was produced before the Commissioner of Income-tax (Appeals) and since the Revenue was the appellant before the Tribunal, it was for the Revenue to file the entire paper book - The appeal and the application are disposed of - matter remanded back to tribunal. - I. T. A. No. 209 of 2011 and CM No. 1906 of 2011 - - - Dated:- 17-2-2011 - SIKRI A. K., MEHTA M. L. JJ .....

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..... ent preferred further appeal before the Income-tax Appellate Tribunal (hereinafter referred to as "the Tribunal"). 3. Learned counsel for the appellant has produced certain papers indicating that in the appeal notice was issued to the assessee for January 11, 2010, when the assessee appeared. However, on that date, the representative of the Department filed an application for adjournment on th .....

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..... he amount deposited on various dates had come out from the sale consideration received in advance from the prospective buyers. His submission is that there was sufficient evidence, which was produced before the Commissioner of Income-tax (Appeals) and since the Revenue was the appellant before the Tribunal, it was for the Revenue to file the entire paper book. Even if the Revenue had not filed the .....

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