Application for admission additional evidence citing proper reason cannot be rejected

Last updated: 22 August 2013

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Ld. Counsel for the assessee contends that assessee’s assessment in question was framed u/s 143(3) making various additions alleging that assessee could not file necessary evidence ignoring the fact that sufficient time was not given to the assessee. Assessee appealed before CIT(A) and application for admission of additional evidence was made. The application was forwarded by CIT(A) to assessing officer and remand report was called thereon. Despite carrying out this lengthy exercise and detailed explanation on admission of additional evidence, CIT(A) arbitrarily held that assessee did not comply with statutory notices and requirement of filing the details of evidence despite sufficient opportunities, therefore, the additional evidence was rejected to be admitted and additions were confirmed

Citation :
Vijay Kumar Arora L-90, Lajpat Nagar-II, New Delhi-110024. PAN: AAJPA 1367 R (Appellant) Vs. Income-tax Officer, Ward-32(3), New Delhi (Respondent)