CIT v. Text Hundred India Pvt. Ltd.

Sanjay Tyagi, Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

…e the issue before it, Tribunal has vide discretion to admit the additional evidence. 45. The ld. AR placed reliance on the judgment of the jurisdictional High Court in the case of Commissioner of Income-tax v. Text Hundred India (P.) Ltd. reported in [2013] 351 ITR 57 (Delhi), wherein Hon’ble High Court has held as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the ITA Nos. 6864 to 6874/Del/2017 16 Sanjay Tyagi Tribunal affirms the opinion that doing so would be necessary for prope…

Sanjay Tyagi, Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

…e the issue before it, Tribunal has vide discretion to admit the additional evidence. 45. The ld. AR placed reliance on the judgment of the jurisdictional High Court in the case of Commissioner of Income-tax v. Text Hundred India (P.) Ltd. reported in [2013] 351 ITR 57 (Delhi), wherein Hon’ble High Court has held as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the ITA Nos. 6864 to 6874/Del/2017 16 Sanjay Tyagi Tribunal affirms the opinion that doing so would be necessary for prope…

Sanjay Tyagi, Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

…e the issue before it, Tribunal has vide discretion to admit the additional evidence. 45. The ld. AR placed reliance on the judgment of the jurisdictional High Court in the case of Commissioner of Income-tax v. Text Hundred India (P.) Ltd. reported in [2013] 351 ITR 57 (Delhi), wherein Hon’ble High Court has held as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the ITA Nos. 6864 to 6874/Del/2017 16 Sanjay Tyagi Tribunal affirms the opinion that doing so would be necessary for prope…

Sanjay Tyagi, Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

…e the issue before it, Tribunal has vide discretion to admit the additional evidence. 45. The ld. AR placed reliance on the judgment of the jurisdictional High Court in the case of Commissioner of Income-tax v. Text Hundred India (P.) Ltd. reported in [2013] 351 ITR 57 (Delhi), wherein Hon’ble High Court has held as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the ITA Nos. 6864 to 6874/Del/2017 16 Sanjay Tyagi Tribunal affirms the opinion that doing so would be necessary for prope…

Sanjay Tyagi, Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

…e the issue before it, Tribunal has vide discretion to admit the additional evidence. 45. The ld. AR placed reliance on the judgment of the jurisdictional High Court in the case of Commissioner of Income-tax v. Text Hundred India (P.) Ltd. reported in [2013] 351 ITR 57 (Delhi), wherein Hon’ble High Court has held as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the ITA Nos. 6864 to 6874/Del/2017 16 Sanjay Tyagi Tribunal affirms the opinion that doing so would be necessary for prope…

Sanjay Tyagi, Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

…e the issue before it, Tribunal has vide discretion to admit the additional evidence. 45. The ld. AR placed reliance on the judgment of the jurisdictional High Court in the case of Commissioner of Income-tax v. Text Hundred India (P.) Ltd. reported in [2013] 351 ITR 57 (Delhi), wherein Hon’ble High Court has held as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the ITA Nos. 6864 to 6874/Del/2017 16 Sanjay Tyagi Tribunal affirms the opinion that doing so would be necessary for prope…

Sanjay Tyagi, Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

…e the issue before it, Tribunal has vide discretion to admit the additional evidence. 45. The ld. AR placed reliance on the judgment of the jurisdictional High Court in the case of Commissioner of Income-tax v. Text Hundred India (P.) Ltd. reported in [2013] 351 ITR 57 (Delhi), wherein Hon’ble High Court has held as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the ITA Nos. 6864 to 6874/Del/2017 16 Sanjay Tyagi Tribunal affirms the opinion that doing so would be necessary for prope…

Sanjay Tyagi, Delhi vs. DCIT, Central Circle- 1, New Delhi

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

…e the issue before it, Tribunal has vide discretion to admit the additional evidence. 45. The ld. AR placed reliance on the judgment of the jurisdictional High Court in the case of Commissioner of Income-tax v. Text Hundred India (P.) Ltd. reported in [2013] 351 ITR 57 (Delhi), wherein Hon’ble High Court has held as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the ITA Nos. 6864 to 6874/Del/2017 16 Sanjay Tyagi Tribunal affirms the opinion that doing so would be necessary for prope…

Kuldeep, New Delhi vs. ITO Ward - 37(4), New Delhi

In the result, appeal of the Assessee allowed for statistical purposes

Bench: Shri Bhavnesh Saini & Shri O.P. Kantita.No.6166/Del./2019 Assessment Year 2011-2012

…of the Department. 6. Considering the facts of the case, we are of the view that additional evidences should have been admitted by the Ld. CIT(A). The Hon’ble Delhi High Court in the cases of Commissioner of Income Tax vs., Text Hundred India P. Ltd., [2013] 351 ITR 57 (Del.) and Commissioner of Income 4 ITA.No.6166/Del./2019 Shri Kuldeep, Delhi. Tax vs., Virgin Securities and Credits P. Ltd., [2011] 332 ITR 396 held that “when additional evidences are necessary and crucial for disposal of the appeals, the same should have been admitted”. The Hon’ble Supreme Court in the case of Tekram 262 CTR 118 held that “ad…

ITO, New Delhi vs. Shri Mohd. Gulzar, Delhi

Bench: Sh. Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) Assessment Year: 2012-13 Mohd. Gulzar, Vs. Ito, T-444, Gali Pahar Wali, Ward – 63(3), Ahata Kidara, Sadar Bazar, New Delhi – 110 002 Delhi – 110 006 Pan No. Agupg 8688 A (Appellant) (Respondent) & Assessment Year: 2012-13 Ito, Vs. Mohd. Gulzar, Ward – 63(3), T-444, Gali Pahar Wali, New Delhi – 110 002 Ahata Kidara, Sadar Bazar, Delhi – 110 006 (Appellant) (Respondent) Assessee By Shri Salil Kapoor, Adv. Shri Sumir Chandani, Adv. Respondent By Shri Saras Kumar, Sr. D.R. Date Of Hearing: 22/07/2020 Date Of Pronouncement: 27/07/2020 Order Per Anil Chaturvedi, Am: These Two Appeals Filed By The Assessee & Revenue Are Directed Against The Order Dated 28.03.2016 Of The Commissioner

…that Rule 29 of the ITAT Rules is aking to order 41 Rule 27(1) of the CPC. Our view is fortified by the decision ITA No.3329/Del/2016 (Revenue’s Appeal) Mohd. Gulzar (A.Y. 2012-13) 7 of the Hon’ble High Court in the case of CIT vs Text Hundred India Pvt. Ltd. 351 ITR 57 the relevant observation of the Hon’ble Delhi High Court read as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the Tribunal affirms the opinion that doing so would be necessary for proper adjudication of the matter. Th…

Mohd. Gulzar, Delhi vs. ITO, New Delhi

Bench: Sh. Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) Assessment Year: 2012-13 Mohd. Gulzar, Vs. Ito, T-444, Gali Pahar Wali, Ward – 63(3), Ahata Kidara, Sadar Bazar, New Delhi – 110 002 Delhi – 110 006 Pan No. Agupg 8688 A (Appellant) (Respondent) & Assessment Year: 2012-13 Ito, Vs. Mohd. Gulzar, Ward – 63(3), T-444, Gali Pahar Wali, New Delhi – 110 002 Ahata Kidara, Sadar Bazar, Delhi – 110 006 (Appellant) (Respondent) Assessee By Shri Salil Kapoor, Adv. Shri Sumir Chandani, Adv. Respondent By Shri Saras Kumar, Sr. D.R. Date Of Hearing: 22/07/2020 Date Of Pronouncement: 27/07/2020 Order Per Anil Chaturvedi, Am: These Two Appeals Filed By The Assessee & Revenue Are Directed Against The Order Dated 28.03.2016 Of The Commissioner

…that Rule 29 of the ITAT Rules is aking to order 41 Rule 27(1) of the CPC. Our view is fortified by the decision ITA No.3329/Del/2016 (Revenue’s Appeal) Mohd. Gulzar (A.Y. 2012-13) 7 of the Hon’ble High Court in the case of CIT vs Text Hundred India Pvt. Ltd. 351 ITR 57 the relevant observation of the Hon’ble Delhi High Court read as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the Tribunal affirms the opinion that doing so would be necessary for proper adjudication of the matter. Th…

Versatile Vinimay Pvt. Ltd., Delhi vs. ITO, Ward- 26(2), New Delhi

In the result, the Appeal of the assessee is allowed for statistical purposes

Bench: Shri Bhavnesh Saini & Shri O.P.Kantm/S. Versatile Vinimay Income Tax Officer Private Ltd. Vs. Ward-5(4), Kolkata. 1705, 4Th Floor Onkar Bhawan Bhagirath Place, Chandni Chowk, Delhi-110006 Pan –Aaccv 6712F (Appellant) (Respondent)

…unjab & Haryana High Court in the case of Mukta Metal Works vs. CIT, 336 ITR 555 held that additional evidences be admitted as relevant and required to be looked into. The Hon’ble Delhi High Court in the cases of CIT vs. Text Hundred India Pvt. Ltd. (2013) 351 ITR 57 and CIT Vs. Virgin Securities and Credits Pvt. Ltd. [2011] 332 ITR 336 held that additional evidences being necessary and crucial for disposal of appeals shall have to be admitted. In the present case the AO had made the addition u/s 68 in absence of assessee. The ld. CIT(A) also confirmed the addition because no evidence have been produced befo…

Mohd Gulzar, Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is treated to be

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleआ.अ.सं/.I.T.A No.5139/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Mohd. Gulzar Ito T-444, Gali Pahar Wali, Vs. Ward 63(3) Ahata Kidara, Sadar Bazar, New Delhi. Delhi. अपीलाथ" Appellant ""यथ"/Respondent Pan No. Agupg8688A & आ.अ.सं/.I.T.A No.5001/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ito Mohd. Gulzar Ward 63(3) Vs. T-444, Gali Pahar Wali, New Delhi. Ahata Kidara, Sadar Bazar, Delhi. अपीलाथ" Appellant ""यथ"/Respondent Pan No. Agupg8688A

…011-12/ITO vs. Mod. Gulzar Page 5 of 9 not in dispute that Rule 29 of the ITAT Rules is aking to order 41 Rule 27(1) of the CPC. Our view is fortified by the decision of the Hon’ble High Court of Delhi in the case of CIT vs. Text Hundred India Pvt. Limited 351 ITR 57 the relevant observations of the Hon’ble Delhi High Court read as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the Tribunal affirms the opinion that doing so would be necessary for proper adjudication of the matter…

ITO, New Delhi vs. Mohd. Gulzar, Delhi

In the result, the appeal filed by the assessee is treated to be

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleआ.अ.सं/.I.T.A No.5139/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Mohd. Gulzar Ito T-444, Gali Pahar Wali, Vs. Ward 63(3) Ahata Kidara, Sadar Bazar, New Delhi. Delhi. अपीलाथ" Appellant ""यथ"/Respondent Pan No. Agupg8688A & आ.अ.सं/.I.T.A No.5001/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ito Mohd. Gulzar Ward 63(3) Vs. T-444, Gali Pahar Wali, New Delhi. Ahata Kidara, Sadar Bazar, Delhi. अपीलाथ" Appellant ""यथ"/Respondent Pan No. Agupg8688A

…011-12/ITO vs. Mod. Gulzar Page 5 of 9 not in dispute that Rule 29 of the ITAT Rules is aking to order 41 Rule 27(1) of the CPC. Our view is fortified by the decision of the Hon’ble High Court of Delhi in the case of CIT vs. Text Hundred India Pvt. Limited 351 ITR 57 the relevant observations of the Hon’ble Delhi High Court read as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the Tribunal affirms the opinion that doing so would be necessary for proper adjudication of the matter…

Temple Infratech Pvt. Ltd., New Delhi vs. ITO, Ward- 25(3), New Delhi

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

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Years: 2012-13

…or may allow such evidence to be adduced.]” 7. Thus, the above rule do not prescribe specifically for admitting the additional evidences produced suo motu by the assessee or the Revenue. But in the case of CIT Vs Text hundred India Private Limited reported in 351 ITR 57, the Hon’ble Delhi High Court has decided that discretion lies with the Tribunal to admit such evidences, if interest of Justice require so. The relevant finding of the Hon’ble Delhi High Court is reproduced as under: “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional e…

Aamantaran Vtravel Co. P.Ltd, New Delhi vs. DCIT, Circle-1(1), New Delhi

In the result, appeal of Assessee is allowed for statistical purposes

Bench: Shri G.D. Agarwal & Shri Bhavnesh Saini

…No.5602/Del./2018 Aamantaran Travel Company Pvt. Ltd., New Delhi. the correct factual position, the assessee filed these additional evidences. The assessee relied upon the decision of the Hon’ble Delhi High Court in the case of CIT vs. Text Hundred Pvt. Ltd., 351 ITR 57 in which it was held as under : “13. The aforesaid case law clearly lays down a neat principle of law that discretion lies with the Tribunal to admit additional evidence in the interest of justice once the Tribunal affirms the opinion that doing so would be necessary for proper adjudication of the matter. This can be done even when application is…

Smt. Geeta Rani Yadav, Ghaziabad vs. ITO, Ghaziabad

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

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 Smt. Geeta Rani Yadav, Vs. Income Tax Officer, Sec-62, Shastri Nagar, Ghaziabad Ghaziabad Pan :Aaxpy3625N (Appellant) (Respondent) Appellant By Sh. Rajiv Saxena & Sh. Ajit Kr. Jha, Advocates. Respondent By Sh. B.S. Rajpurohit, Sr.Dr

…on sumo motu action , but also on application filed by one of the parties of the appeal, the Ld. Counsel relied on the decision of the Hon’ble Delhi High Court in the case of Commissioner of Income Tax vs. Text Hundred India Private Limited reported in (2013) 351 ITR 57 (delhi.). 16. On the contrary, the Ld. DR submitted that assessee had been provided ample opportunity by the Assessing Officer as well 9 as by the Ld. CIT(A), however no supporting evidences were filed before the lower authorities. The Ld. DR submitted that before the Ld. CIT(A) the assessee claimed that improvement expenses were incurred on fili…