AATISH JAISWAL,HOWRAH vs. I.T.O., WARD - 47(2), KOLKATA

At the outset, the ld. Counsel for the assessee drew attention of the Bench to the Paper Book part 4, containing additional evidences filed before us under Rule 29 of Income Tax (Appellate Tribunal) Rules, 1963. The ld. Counsel for the assessee submitted that the admission and proper appreciation of these evidences are of paramount significance for correct assessment of income of the assessee on the issues involved. Therefore, the ld. Counsel for the assessee prayed that these additional evidences may kindly be

The ld. DR on the other hand submitted that these evidences were not filed before the ld. AO nor before the ld. CIT (A) and these evidences were filed for the first time before the Tribunal. However, left the issue of admission to the wisdom of the Bench and strongly prayed that if admitted, the appeal may be restored to the file of the ld. AO for fresh adjudication.

After hearing the rival contentions and perusing the materials available on record including the application filed by the assessee under Rule 29 of the ITAT Rules, 1963, praying for admission of these evidences, we note that these evidences are very important for proper adjudication of the issue before us. Accordingly, we admit these additional evidences and restore this appeal to the file of the ld. AO for fresh adjudication after affording a reasonable opportunity of hearing to the assessee. Accordingly, the appeal of the assessee is allowed for statistical purposes.