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Income Tax Appellate Tribunal, DELHI BENCH: ‘C’: NEW DELHI
Before: SHRI S.K. YADAV & SHRI B.R.R. KUMAR
The Revenue has filed an appeal against the order of the Ld. CIT(A)-15, 104, Aaykar Bhawan, Laxmi Nagar, Delhi-110092 dated 17.02.2015, pertaining to Assessment Year 2004-05 wherein the Revenue has raised the solitary ground as under:-.
“ 1. Whether on the facts and circumstances of the case & in law, the Ld. CIT(A) erred in accepting additional evidences in violation of the Rule 46A of the I.T. Rule, 1962.”
On perusal of the Ld. CIT(A), it was found that, no additional evidences have been filed by the Assessee or accepted by the Ld. CIT(A).
During the hearing, the Ld. DR could not bring to our notice any additional evidences that have been submitted before the Ld. CIT(A). The Ld. AR contended that no additional evidences as defined under Rule 46A have been filed before the Ld. CIT(A).
In the absence of demonstration of filing of additional evidences, the grounds taken by the Department do not survive. The Revenue has not taken any ground on merits of the case. Hence appeal filed by the Revenue deserves to be dismissed.
In the result, appeal of Revenue is dismissed.
Order pronounced in the open court on 06/7/2018