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| The Tax Publishers2019 TaxPub(DT) 7640 (Del-Trib) INCOME TAX ACT, 1961
Section 250(4), Rule 46A
A perusal of order of CIT(A) showed that he had given justifiable reasons as to why assessee was prevented by sufficient cause from submitting requisite details/documents. He had given a categorical finding that AO had passed the order without giving sufficient time to comply with various requirements made by him on the dates of hearing immediately preceding the assessment order. Also, CIT(A) forwarded all the details to AO for his comments and remand report. Therefore, revenue should not have any grievance.
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Appeal [CIT(A)] - Additional evidence - AO passed order without giving sufficient time to comply with various requirements made by him on the dates of hearing immediately preceding the assessment order -
CIT(A) admitted the additional evidence under rule 46A.Grievance of the revenue was that CIT(A)should not have accepted additional evidences filed by assessee before him during the appeal hearing. Held: A perusal of order of CIT(A) showed that he had given justifiable reasons as to why assessee was prevented by sufficient cause from submitting requisite details/documents. He had given a categorical finding that AO had passed the order without giving sufficient time to comply with various requirements made by him on the dates of hearing immediately preceding the assessment order. Also, CIT(A) forwarded all the details to AO for his comments and remand report. Therefore, revenue should not have any grievance.
REFERRED :
FAVOUR : in assessee's favour
A.Y. :
INCOME TAX ACT, 1961
Section 14A
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