BHARATH KUMAR NAKKA,GHAZIABAD vs. ACIT, CIRCLE-69(1), NEW DELHI

The Assessee has filed the Appeal against the Order dated 01.5.2018 of the Ld. CIT(A)-21, New Delhi pertaining to assessment year 2013-14 on the following grounds:- i) That under the facts and circumstances of the case, the Ld. CIT(A) erred in accepting the addition of 9 lakhs to my income by AO, without applying her mind into the evidence produced by me during appeal proceedings. ii) That under the facts and circumstances of the case, Ld. CIT(A) is not justified in rejecting my evidence as it was not filed under Rule 46A. iii) That under the facts and circumstances of the case, the Ld. CIT(A) was not justified in approving the order of the AO that I concealed income. iv) That the appellant craves leave to add to, alter, amend, modify, substitute, delete and / or rescind all or any of the grounds of appeal on or before the final hearing, if necessary so arises.

Balakrishna, which are additional / fresh evidence, as the same could not be produced before the AO due to illness of the his mother; difficulty in collection of the document from Anti Corruption Bureau and sufficient time was not given by the AO. I find considerable cogency in the submissions of the Ld. counsel for the assessee that Ld. CIT(A) was not justified in rejecting the additional / fresh evidence, as aforesaid due to reasons given as mentioned above. I further note that now the assessee has furnished the copies of those documents which were furnished by the assessee during the course of appellate proceedings in the shape of application u/r 46A and which are very much relevant and essential in adjudicating the issues in dispute. Hence, in the interest of justice, I admit the same and set aside the issues in dispute to the file of the AO with the directions to decide the same, afresh, as per law, after giving adequate opportunity of being heard to the assessee.