9911796707
TMI Blog2018 (5) TMI 2143X X X X Extracts X X X X X X X X Extracts X X X X ..... TA No. 1980/Kol/2013), 2006-07(ITA No. 1163/Kol/2014), 2007-08(ITA No. 606/Kol/2014) and an appeal filed by the Revenue pertaining to Assessment Year 2007-08(ITA No. 515/Kol/2014) are directed against orders passed by the Ld. Commissioner of Income Tax (Appeals) - XX, Kolkata, which in turn arise out of assessment orders passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Since these three appeals filed by the assessee and an appeal filed by the Revenue relate to one assessee, identical and common issues are involved, therefore, these have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. 3. During the course of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... To be argued Loans written off Covered 4. Learned counsel for the assessee begins by pointing out that assessee is a nodel agency of Government of West Bengal for development of IT and ITES sectors in the state of West Bengal. The ld. counsel submitted before the Bench that these additional evidences, pertaining to Assessment Years 2005-06, 2006-07 and 2007-08 were not submitted before the Lower Authorities, as the assessee was prevented by sufficient cause from producing these additional evidences. During the assessment proceedings, as well as appellate proceedings, the assessee had not been guided by the Professionals/Accountants therefore, these evidences could not be produced before lower authorities. The assessee should not suffer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee may produce additional evidences before the Tribunal in terms of Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 which is reproduced below: "29. The parties to the appeal shall not be entitled to produce additional evidence either oral or documentary before the Tribunal, but if the Tribunal requires any document to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders or for any other substantial cause, or, if the income-tax authorities have decided the case without giving sufficient opportunity to the assessee to adduce evidence either on points specified by them or not specified by them, the Tribunal, for reasons to be recorded, may allow such document to be prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not guided by the authorized representative (AR) and this is a substantial cause which falls in (b) above. Since, these additional evidences are being submitted before the Bench first time therefore, keeping in mind the principle of natural justice and fair play, we are of the view that Assessing Officer should be allowed a reasonable opportunity to examine them because this ensures full, fair and detailed enquiry and verification. 8. We note that a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the Tribunal affirms the opinion that doing so would be necessary for proper adjudication of the matter. This can be done even when application is filed by one of the parti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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