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TMI Blog2016 (1) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... as implied that the additional evidence was relevant material and that the ld. CIT(A) had entertained it and had only thereafter sent it to the AO for verification, calling for a remand report on merits. On this, it was held that after doing so, the ld. CIT(A) was precluded from refusing to admit the additional evidence. It was observed that the ld. CIT(A) could have at that stage, rejected the evidence as not sufficient, or not proved, but it had to be construed that the evidence had been taken on record. It was observed that this apart, as per Rule 46A(4), the ld. CIT(A) has vast powers under which he can exercise his discretion for entertaining any evidence, even if the case of the assessee does not fall within the exceptions provided un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the same is deemed to be admitted. The additional evidence has not been admitted only on account of the technical reason that there is no request for admission of additional evidence. Thus, the finding of the CIT(A) is against the principles of natural justice. 3. That the ld. CIT(A) erred on facts and law in dismissing the grounds of appeal pertaining to addition of Rs.1,00,000/- made by the AO on account of unexplained credit. The evidence filed during the course of appellate proceedings has been ignored. 4. That the ld. CIT(A) erred on facts and law in dismissing the grounds of appeal pertaining to addition of Rs.52,58/- made by the AO on account of unexplained credits. 5. That the ld. CIT(A) erred on facts and law in dismissing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the evidence before the then AO at the time of assessment proceedings. d) The AO has made the order the appealed against without giving sufficient opportunity to the assessee. 1.3. The ld. A/R of the assessee has not come forward with any explanation or reasons for non production of the evidence before the AO except that the mental affairs of the assessee was not in a position to respond to the various dates fixed for hearing but no evidence to prove the same has been furnished. There is no request for admission of additional evidence. It is settled law that the assessee is not entitled to produce the additional evidence as a matter of right and he can be permitted to produce additional evidence in a fit case. The reliance is placed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mrs. Poonam Garg in the books of the assessee for the period from 01.04.2007 to 31.03.2008 and interest account for the period from 01.04.2007 to 31.03.2008. Copies of these documents as well as the assessee's written submissions as had been filed before the ld. CIT(A) are in the assessee's paper book filed before me. 6. The ld. counsel for the assessee has submitted that the ld. CIT(A), vide letter No.165, dated 17/21.05.2013 (APB-16), sent the assessee's aforesaid written submissions and evidence to the AO, seeking his verification and comments thereon; that vide letter No.582-83, dated 08.07.2013 (APB-17), the ld. CIT(A) sent a reminder to the AO; and that a second reminder was sent by the ld. CIT(A) to the AO vide letter No.1266- 67, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether or not, the ld. CIT(A), in the light of Rule 46(A) of the Rules and "Shahrukh Khan" (supra), erred in refusing to admit the additional evidence filed by the assessee. 10. Rule 46A (relevant portion of the Rule) is as under: "Production of additional evidence before the Deputy Commissioner(Appeals and Commissioner (Appeals) 46A. (1) The appellant shall not be entitled to produce before the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals), any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the Assessing Officer, except in the following circumstances, namely: (a) where the Assessing Officer has refused to admit evidence which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) did not record any reason for admitting the additional evidence filed by the assessee. Rather, he, directly, vide letter No. CIT(A)/BTI/13-14/165 dated 17/21.05.2013 (APB-16), called for the AO's verification and comments thereon. However, by virtue of the impugned order, the ld. CIT(A) refused to admit the additional evidence and rejected the same. 14. Now, in "Shahrukh Khan" (supra), under similar circumstances, the Tribunal found from the record that it was not discernible whether the ld. CIT(A) had granted permission to adduce additional evidence by recording reasons in writing under Rule 46A(2) of the I.T. Rules. However, the ld. CIT(A) had directly sent it to the AO under Rule 46A(3), for verification. The Tribunal held that i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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