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TMI Blog2011 (12) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... ER PER A.K. GARODIA, ACCOUNTANT MEMBER : This is assessee's appeal directed against the order of the learned CIT(A)-II, Surat dated 31.12.2008 for A.Y.2005-2006. 2. The following grounds are raised in the appeal. "(I) Rejection of Book Result:- (1) On the facts and circumstances of the case, the learned Commissioner of Income-tax (Appeals) was not justified in confirming rejection of Book ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise DGFT & Customs Authorities corroborated exports. (2) The appellant submits that the learned Commissioner of Income-tax (Appeals) disregarded the evidence, mentioned incorrect anal irrelevant facts. (3) Without prejudice to the above, the learned Commissioner of Income-tax (Appeals) having held both purchases and exports as bogus, no addition can be sustained, in any case. (4) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hers were destroyed in floods. (V) Miscellaneous:- (I) The learned Commissioner of Income-tax (Appeals) ought to have deleted interest u/s.234B of the Act." 3. In the course of hearing before us, it was submitted by the learned counsel for the assessee that the assessee has furnished paper book containing additional evidences and the assessee has made an application under Rule 29 of the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rused the material on record and in the facts of the present case, we are satisfied that in order to decide the issue involved, admission of additional evidences filed by the assessee is necessary and hence, we admit the additional evidences. We feel that the matter should go back to the file of the AO for fresh decision in light of the additional evidences now submitted by the assessee and hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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