Kuldeep Industrial Corporation v. CIT

ITO, New Delhi vs. M/S. Mannat Motors (India), Delhi

In the result, appeal of the Department and Cross

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…T(A) in deleting the substantial addition and confirming part addition against the assessee. The Hon’ble Punjab & Haryana High Court in 24 ITA.No.3159/Del./2016 & CO.No.81/Del./2019 M/s. Mannat Motors (India), Delhi. the case of Kuldeep Industrial Corporation 209 CTR 400 observed that “with reference to Rule-46A of the I.T. Rules, when A.O. was present before Ld. CIT(A) and did not raise any objection, Rule 46-A would not be violated.” In the present case, the A.O. filed remand report before Ld. CIT(A) in which he has not raised any objection with regard to admission of additional evidences because according to A…

ITO, Gurgaon vs. Smt. Hema Bajaj, Gurgaon

Bench: Shri Bhavnesh Sainiassessment Year : 2009-10

…was regularly in touch with the AO. It is also admitted fact that AO filed the remand report before Ld. CIT(A) and did not raise objection to the additional evidences. Hon’ble Punjab & Haryana High Court in the case of Kuldeep Industrial Corporation vs CIT 209 CTR 400 held that when AO was present before Ld. CIT(A) and did not raise objection, Rule 46A is not violated. Further the explanation of assessee clearly prove that assessee wanted to produce the relevant material before AO on the last date of hearing but AO did not accept the same. It is also not denied that additional evidences were relevant and 6…

ITO, New Delhi vs. Sh. Saurav Chatterjee, New Delhi

In the result, there is no merit in both appeals and both appeals

Bench: Sh. Bhavnesh Saini & Sh.L.P.Sahu

…he Ld.CIT(A), were sent to the AO for filing Remand Report, the AO did not rebut the contention of the assessee in any manner. Copy of the Remand Report dated 08.08.2012 is filed on record. Hon’ble P&H High Court in the case of Kuldeep Industrial Corporation 209 CTR 400 held that when the AO was present before the Ld.CIT(A), did not raise any objection, Rule 46A not violated. In this case, the assessee claimed that no notice has been served upon him at the assessment stage and when details were submitted before the Ld.CIT(A), the same have not been rebutted by the AO. Since the additional evidences filed befor…