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TMI Blog2015 (10) TMI 1477X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Rs. 21,00,000/- made by the Assessing Officer on account of notional rent from farm house. 2. On the facts and in the circumstances of the case, the CIT(A) has erred in law in admitting additional evidence in violation of Rule 46A of the I.T. Rule, 1961. 3. The order of the CIT(A) is erroneous and is not tenable on facts and in law. 4. The appellant craves leave to add, alter or amend any / all of the grounds of appeal before or during the course of the hearing of the appeal. 3. The assessee is an individual, filed his return of income on 31.10.2007 declaring total income of Rs. 33,08,170/-. The assessment u/s. 143(3) of the I.T. Act was completed on 31.12.2009 fixing the total income at Rs. 55,77,570/-. The AO had made the additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e property" on the aforesaid Farm House, since it is an agricultural property. Ld. CIT(A) also rejected the assessee's contention that the above-said property is not registered in the name of the assessee. Ld. CIT(A), however, accepted the additional evidences with reference to the valuation of the property being Annual Letting Value (ALV) fixed by the Municipal Corporation as on 1.12.2005. The Ld. CIT(A) in the course of appellate proceedings had called for the Remand Report from the Assessing Officer and on receipt of the same, accepted the notional rent @ Rs. 75,000/- per month, being the ALV fixed by the Municipal Corporation. 6. The Revenue being aggrieved is in Appeal before us. 7. Ld. Departmental Representative relied on the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific evidence was not asked by the AO during the course of assessment proceedings, the evidence gathered even after the date of assessment should have been admitted in the interest of natural justice to be awarded. In view of these reasons, the additional evidences filed by the appellant are admitted." 10.1 In this case the additional evidences have been admitted by the Ld. CIT(A) in the interest of natural justice and equity. The additional evidences admitted on record is nothing, but the ALV fixed by the Municipal Corporation, which is an accurate valuation fixed by the Joint Assessor and Collector of MCD, Delhi. After admitting the additional evidences, the Ld. CIT(A) had called for the Remand Report from the AO. The AO in his Remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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