2019 (10) TMI 573

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..... udice would be caused to any of the parties by admitting all the additional evidence and setting aside the matter to the ld. AO to appreciate the contentions of the assessee in the light of such additional evidence. - ITA No.5400/Del/2016 Assessment Year: 2009-10 - - - Dated:- 9-9-2019 - Shri Prashant Maharishi, Accountant Member And Shri K.Narasimha Chary, Judicial Member Assessee by: Shri Salil Kapoor, Advocate Shri Shivansh Panoya, Advocate Department by: Ms Ashima Neb, Sr. DR ORDER Narasimha k. Chary, Aggrieved by the order dated 08.08.2016 in Appeal No. 95/2014-15 passed by the Learned Commissioner of Income-tax(Appeals), Hissar { CIT(A) } for Assessment Years 2009- .....

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..... he shape of certificate from Tehsildar to the effect that the lands are situated beyond 5 kms outside the municipal limits of Fatehabad; Letter of PWD B R Branch, Fatehabad showing that the metalled road from municipal limits of Fatehabad towards the disputed land is 3.2 KM and the rest of the road is kacha road ; certificate from the Tehsildar to show that the balance road, which is a kacha road is about 2 km proving thereby showing the total length of distance at 5.2 kms; Notification u/s 2(1A)(c), Proviso, Clause (ii)(b) and Section 2(14)(III)(B) of the Income-tax Act, area map and Google maps etc. and since these documents would go to the root of the matter and necessary to determine the tax liability, these documents may kindly be a .....

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..... assessee. 8. We are convinced with the facts and grounds in all these matters are identical so also the plea taken in respect of filing of the additional evidence. On a consideration of the nature of the evidence sought to be produced, we are satisfied that such evidence has a bearing on the extent of liability to tax of the assessee. We, therefore, find that the evidence sough to be produced is relevant and since all the endeavor of the authorities under the Income- tax Act is to reach the just tax liability of the assessee, we are of the considered opinion that no prejudice would be caused to any of the parties by admitting all the additional evidence and setting aside the matter to the ld. AO to appreciate th .....

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