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TMI Blog2017 (1) TMI 1795X X X X Extracts X X X X X X X X Extracts X X X X ..... rect statement of facts. He neither brought on record any evidence in support that those documents were filed before the AO nor confronted those documents to the AO - Further, we find that before us the learned counsel of the assessee referred to the letter dated 25th of March 2013 of the Authorized Representative the assessee , which is claimed to have containing all the said documents and filed before the Assessing Officer. On perusal of the said letter, we find that it is not containing any evidence of acknowledgement of the letter by the Assessing Officer or his office and can t prove conclusively that those documents were filed before the Assessing Officer. In such circumstances, following the principles of Natural Justice and Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of rule 46A of IT Act. iii. The appellant craves leave to amend or alter all or any of the aforesaid grounds of appeal and add other ground of appeal. 2. The facts in brief of the case are that the assessee filed return of income declaring total income of Rs.54,34,458/- on 29/10/2005. Subsequently, on the basis of information received from the Director of Income-tax (Investigation), Nagpur, that certain incriminating documents related to the assessee were seized in the search action at the residence of Sh. Vaibhav Suryakant, Japuria indicating unaccounted cash receipt of Rs.2.62 crores. The Assessing Officer, after recording reasons to believe that there was escapement of income to the tune of Rs.2.62 crores, issued notice under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for residential flats, agreements of allotment/registered sale deed in respect of flats/shops and the learned Commissioner of Income-tax (Appeals) admitted those documents without providing any opportunity to the Assessing Officer to rebut the same. The learned Commissioner of Income-tax (Appeals) passed the impugned order relying on those documents. According to the Senior Departmental Representative that admitting of additional evidences amounted to violation of Rule 46A of the Income Tax Rules and, thus, requested the matter may be restored back to the file of learned Commissioner of Income-tax (Appeals) for allowing opportunity to the Assessing Officer to comment on the additional evidences. 4. On the other hand, the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect statement of facts. However, we find that the learned Commissioner of Income-tax (Appeals) has not given any reasons as how it was not correct statement of facts. He neither brought on record any evidence in support that those documents were filed before the Assessing Officer nor confronted those documents to the Assessing Officer. Further, we find that before us the learned counsel of the assessee referred to the letter dated 25th of March 2013 of the Authorized Representative the assessee , which is claimed to have containing all the said documents and filed before the Assessing Officer. This letter is available on page 74 of the paper book. On perusal of the said letter, we find that it is not containing any evidence of acknowledg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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