VIGHNAHARTA TRUST,MUMBAI vs. ASST DIT (E) II(2), MUMBAI

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ITA 3267/MUM/2016Status: DisposedITAT Mumbai30 October 2017AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the additional evidence had a substantial bearing on the issue and its non-admission would cause prejudice. Therefore, the matter was restored to the CIT(A) for de novo decision.

What were the facts?

The assessee's appeals for AY 2010-11 and 2012-13 were filed against orders of the CIT(A). The assessee requested admission of additional evidence which was rejected by the FAA.

What were the issues?

Whether the CIT(A) erred in rejecting the admission of additional evidence filed by the assessee, and if so, whether the matter should be decided de novo.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH “F” MUMBAI

Before: SHRI D.T.GARASIA, JM & SHRI RAJESH KUMAR, AM

For Appellant: Shri Girish Dave
Hearing: 4.9.2017Pronounced: 30.10.2017

O R D E R

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