AO is to be treated as in default under Rule 46A while not accepting additional evidence

Last updated: 03 May 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
The facts, in brief, are that the assessee is a Doctor by profession and also a partner in Shushrusha Hospital & ICU. During the year under consideration, the assessee filed his return of income declaring total income at Rs. 2,94,000/-. Subsequently, the assessee's case was selected for scrutiny and in the scrutiny assessment the AO had made of Rs. 29,143,298/- on various counts. In an appeal before the CIT(A), the assessee had filed various details, which were required by the AO. It was submitted before the AO that the assessee being Auditor to travel various places, therefore, he handed over all the details to his Advocate, who is appearing before the AO, and the advocate failed to file the said details before the AO. The learned CIT(A) without considering the explanation offered by the assessee observed that the information and the evidence now sought to be presented before him is entirely fresh and the assessee seeks to change all the facts and the details in the return of income filed before the AO during the course of assessment proceedings, which is not possible, therefore, he confirmed the action of the AO without considering the details filed by the assessee. Aggrieved, by the order of the CIT(A), the assessee is in appeal before us

Citation :
Dr. Anup P. Nehete, … Appellant Shushrusha Hospital & ICU Shreenath Plaza, L.T. Road, Mulund (E), Mumbai – 400 081 (PAN – ABVPN 9953 N) Vs. The Income Tax Officer, …Respondent Ward 11(2), (1), Mumbai.Appellant by: Mr. P. Daniel Respondent by: Mr. Ashim Kumar Modi