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TMI Blog2017 (9) TMI 1906X X X X Extracts X X X X X X X X Extracts X X X X ..... is of additional evidence produced during the appellate proceedings without recording in writing the reasons for the admission of the additional evidence. 1.1 On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in admitting the additional evidence filed before her as the assessee did not satisfy the conditions laid down in rule 46A of the Income Tax Rules. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs. 1,60,00,000/- made by the AO on account of low gross profit (gp) rate in the absence of production of book of account and bills/ vouchers during the assessment proceedings. 3. The appellant craves to be allowed to add any fresh grounds of appeal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Against the assessment order, the assessee appealed before the Ld. CIT(A), who vide his impugned order dated 4.9.2013 has deleted part additions by partly allowing the appeal of the assessee. Aggrieved with the impugned order passed by the Ld. CIT(A), Revenue is in appeal before the Tribunal. 3. Ld. DR relied upon the order of the AO and reiterated the contentions raised in the grounds of appeal. He stated that Ld. CIT(A) has erred in deleting the addition of Rs. 1,03,00,000/- made by the AO on account of Sundry creditors on the basis of additional evidence produced during the appellate proceedings without recording in writing the reasons for the admission of the additional evidence. He further stated that Ld. CIT(A) has erred in admitting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2008 assessee was given final opportunity to explain as to why best judgment assessment u/s. 144 not be made and the hearing was fixed on 28.11.2008. Nobody appeared nor any detail was filed. In the light of the same, AO decided the case on merits on the basis of information available on record and made various additions by completing the assessment at Rs. 387.56 lacs vide exparte assessment order dated 2.12.2008 passed u/s. 144 of the Act. However, we find that Ld. CIT(A) in his impugned order has deleted the addition of Rs. 1,03,00,000/- made by the AO on account sundry creditors on the basis of additional evidence produced during the appellate proceedings without recording in writing the reasons for the admission of the additional evide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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