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TMI Blog2021 (2) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... e which goes to the root of the matter. We therefore, direct the CIT(A) to admit the additional evidence and to decide the issue afresh after taking cognizance of the evidences filed by the assessee. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. The appeal of the assessee is partly allowed for statistical purpose. - ITA No. 1631/DEL/2020 - - - Dated:- 8-2-2021 - R.K. Panda, Member (A) And Suchitra Kamble, Member (J) For the Appellant : Gautam Jain, Adv. For the Respondents : Jagdish Singh, Sr. DR ORDER Suchitra Kamble, Member (J) This appeal is filed by the assessee against the order dated 31/03/2015 passed by CIT(A)- Delhi-36 for Assessment Year 2012-13. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... general and devoid of merit; and the appellant has not furnished any evidence in support of its argument is contrary to material on record and thus unsustainable. 2. That furthermore the learned Commissioner of Income Tax (Appeals) has further erred both in law and on facts in not admitting the additional evidence filed by the appellant under rule 46A read with section 250(4) of the Act. 2.1 That the finding that none of the conditions mentioned in rule 46A(1)(a) to (1)(d) are satisfied in the case of the appellant are based on surmises, conjecture and suspicion and thus untenable. 3. That the learned Commissioner of Income Tax (Appeals) has also erred both in law and on facts in upholding a disallowance of sum of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of ₹ 30,000/- on account of commission income. viii. Addition of ₹ 1,26,800/- on account of undeclared 3. Being aggrieved by the assessment order, the assessee filed before the CIT(A). The CIT(A) partly allowed the appeal of the assessee. 4. The Ld. AR submitted that the CIT(A) erred in not admitting the additional evidence filed by the assessee under Rule 46 A read with Section 250(4) of the Income Tax Act, 1961. Hence, the matter may be remanded back to the file of the CIT(A) for admitting the additional evidence to decide the appeal on merit. 5. The Ld. DR relied upon the assessment order and the order of the CIT(A). 6. We have heard both the parties and perused all the relevant material available on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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