What did the Tribunal hold?

The CIT(A) did not admit the additional evidence as it was not submitted before the AO and no proper request was made under Rule 46A. The Tribunal set aside the order and restored the matter to the AO for fresh decision.

The Assessing Officer made additions for bogus purchases for AY 2009-10 and 2011-12. The assessee's appeal before the CIT(A) involved a request for admission of additional evidence which was not made before the AO.

What were the issues?

Whether additional evidence not produced before the AO can be admitted by the CIT(A) and whether the matter should be restored to the AO for fresh consideration.

Iiyas Abdulsattar Shaikh vs DCIT | ITAT Pune 2019

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Pankaj Garg

आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश

अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-9, Pune 4. The Pr. CIT-5, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “बी” / DR ‘B’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 14-03-2019 Sr.PS 2. Draft placed before author 14-03-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

IIYAS ABDULSATTAR SHAIKH,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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