SMT.NANDINI SRINIVASAN SHRIDHAR,MUMBAI vs. ACIT CIRCLE-3, THANE

The present appeal has been preferred by the assessee against the order dated 28.08.2017 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2012-13.

The assessee has challenged the non admission of additional evidences by Ld. CIT(A) in ground No.1 to 3 whereas in ground No.4 the assessee has challenged the confirmation of disallowance to the tune of Rs.23,01,111/- by Ld. CIT(A). The issue raised in ground No.5 & 6 are connected to ground No.4.

After hearing both the parties and perusing the material on record, we observe that in this case the Ld. CIT(A) has rejected the additional evidences filed by the assessee during the course of appellate proceedings which have a strong bearing on the amount of commission disallowed of Rs.23,01,111/-. In our opinion, the assessee is well within her rights to file additional evidences in the appellate stage even which could not be filed during the course of assessment proceedings which may impact the adjudication of the issue on merit. Under these circumstances, we are inclined to give assessee one more opportunity to present her case before the AO. Accordingly, we restore the issue back to the file of the AO with the direction to decide the same as per facts and law after considering additional evidences which the assessee may file before the AO. The Assessee is also directed to cooperate in the proceedings before the AO so that the case of the assessee could be decided expeditiously.

In the result, the appeal of the assessee is allowed for statistical purposes.