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TMI Blog2015 (6) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, we admit the additional evidences. Accordingly, we set aside the orders of the authorities below and restore the matter back to the file of the Assessing Officer to decide afresh after providing an opportunity of being heard to the assessee. It is ordered accordingly. - ITA No.6250/Del./2013 - - - Dated:- 17-6-2015 - SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessee by : Shri Ved Jain, FCA Revenue by: Shri P. Dam Kanunjna, Senior DR ORDER PER GEORGE GEORGE K., JUDICIAL MEMBER. This appeal, at the instance of the assessee, is directed against the order of the Commissioner of Income-tax (Appeals)-XVI, New Delhi dated 30.09.2013. The relevant assessment year is 2005-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2011 and completed the assessment on total income of Rs.3,56,43,339/- after making addition on account of unexplained loans of Rs.61,85,419/- and on account of unexplained share capital of Rs.40 lacs. 3. Aggrieved, the assessee preferred an appeal before the CIT (Appeals). The CIT (A) confirmed the additions made by the Assessing Officer. 4. The assessee, being aggrieved, is in appeal before us by taking eight grounds. 5. At the outset of the hearing, the ld. Counsel has raised ground no.4 which reads as under :- 4. On the facts and circumstances of the case, the learned CIT (A) has erred both on facts and in law in not admitting the additional evidences filed by the assessee under Rule 46A of the Act despite the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity of being heard to the assessee, however, the order was passed ex-parte. The assessee submitted additional evidences under Rule 46A before the CIT (A) but the CIT (A) has not admitted the same. We find from the order of the CIT (A) that the CIT (A) himself recorded that the evidences filed by the assessee goes to the root of the issues. The relevant finding of the CIT (A) reads as follows: 4.7 Without prejudice to the above, since the evidences filed by the appellant goes to the root of the issues in appeal, therefore, to decide the issue in appeal on merit, it is necessary to examine the evidences submitted by the appellant. From the original assessment order, it is evident that the books of accounts were never produce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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