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TMI Blog2013 (1) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... ure laid down in Rule -46A without recording reasons that the assessee was prevented by sufficient cause from filing a return of income and other evidence before the Assessing Officer. 2) The Ld. CIT(A) erred on the facts and in circumstances and in Law in admitting additional evidences adduced by the assessee without giving a clear finding that the rigorous tests laid down in Rule 46A (1) were in the case. 3) The Ld. CIT(A) erred on the facts and in circumstances and in Law in ignoring the fact that sufficient opportunity had been given to the assessee and this fact was reiterated in the remand report by the Assessing Officer before proceeding to admit additional evidence which amounted to a fresh assessment in the case of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the AO during the years under consideration were as under: A.Y.2002-03 Addition on account of opening capital ₹ 6,34,487/- A.Y.2003-04 Undisclosed income on account of flat purchased ₹ 4,76,000/- A.Y 2004-05 Unacounted money credited in bank accounts Rs.30,49,345/- A.Y. 2005-06 Unaccounted money credited in bank accounts Rs.70,70,910/- A.Y. 2006-07 Unaccounted money credited in bank accounts ₹ 15,93,39,443/- Investment in mutual funds ₹ 12,00,000/- Rs.16,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by AO in its entirety in para 2.3.1 of the impugned order. The observation of AO regarding admission of additional evidences as contained in the remand report submitted vide letter dated 26/5/2010 is reproduced here for the sake of convenience. Regarding admissibility of additional evidences filed by the assessee, the undersigned is the opinion that, the assessee had failed to furnish particulars during the course o assessment proceedings even though sufficient opportunity was given before passing the ex-parte assessment order U/S 144. However, in the interests of natural justice, the additional evidences may be admitted as the assessee could not file these evidences during the course of the assessment proceedings. The additional evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cide these appeals ex-parte qua the assessee. 6. Ld. DR after narrating the facts relying upon the grounds of appeal, which have been reproduced above, pleaded that Ld. CIT(A) has erred in admitting the additional evidences which is in violation of rule 46A. He, therefore, submitted that order of Ld. CIT(A) with regard to aforementioned appeals should be set aside and that of AO be restored. 7. We have carefully considered the submissions of Ld. CIT-DR and we have also carefully gone through the orders of AO as well as Ld. CIT(A). The AO himself has mentioned that in the interest of natural justice the additional evidences may be admitted as the assessee could not file these evidences during the course of assessment proceedings. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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