Law:

Section:

Section 69a of the income-tax Act, 1961-Unexplained moneys-ITO added certain unexplained amount in assessee's taxable income under section 69a-AAC admitted additional evidence consisting of evidence of witnesses without giving ITO an opportunity to examine the same or cross-examine witnesses-AAC ultimately deleted impugned addition without considering such additional evidence-Whether tribunal justified in confirming impugnbd deletion-Held, on facts, yes Rule 46a(3) of the income-tax rules, 1962-Additional evidence-Whether, on facts, captioned under section 69a, tribunal right in law in holding that, in view of ITO's absence at hearing despite notice, procedure adopted by AAC in admitting additional evidence did not suffer from any infirmity-Held, on facts, no Facts For the assessment year 1967-68, the ITO made an addnion of Rs. 25,500 under section 69A but the same was deleted by the AAC on appreciation of evidence on record. The AAC had, however, admitted additional evidence consisting of affidavits of witnesses but the ITO was not given any opportunity to examine the same or to cross-examine the concerned witnesses. The Tribunal sustained the deletion, holding that the ITO was absent even though a notice was duly given to him at the hearing by the AAC and that the AAC was not subsequently obliged to give him any further opportunity in the course of the hearing. On reference under section 256(2): Held The notice of appeal cannot be equated with notice of a further application to lead additional evidence which no one could have anticipated or reasonably Joreseen. Ordinarily, the appeal would be decided on the evidence record ed in the course of assessment proceedings. The ITO, therefore, may not think it necessary to remain present at the hearing and cannot be expected to anticipate that the assessee might produce in his appeal an additional evidence. It is, therefore necessary to give him an opportunity to meet the additional evidence. The Tribunal had, therefore, erred in law in holding that, in view of the ITO's absence at the hearing despite notice, the procedure adopted by the AAC in admitting additional evidence did not suffer from any infirmity. It was…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492