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The Tax PublishersTax Appeal No. 47 of 2012
2019 TaxPub(DT) 8237 (Bom-HC) : (2020) 425 ITR 0115 : (2020) 271 TAXMAN 0173INCOME TAX ACT, 1961
Section 254
Where Tribunal does have the power to permit production of additional evidence before him if the case for the same is indeed made out by parties and that Tribunal is duty bound to consider the application seeking leave to produce additional evidence at the appellate stage, therefore, the substantial question of law was required to be answered in favour of assessee.
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Appeal (Tribunal) - Powers of Tribunal - Acceptance of additional evidence -
Issue arose under consideration as to whether Tribunal was required to consider the application for production on record mere additional evidence by assessee in the form of cheques/demand drafts and other banking documents in order to evidence the source of payments to the extent of Rs. 39 lakhs, having regard to the provisions in rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963. Held: Tribunal does have the power to permit production of additional evidence before him if case for the same is indeed made out by parties. This means that Tribunal is duty bound to consider the application seeking leave to produce additional evidence at the appellate stage. Since this was not done, the substantial question of law, now framed, was required to be answered in favour of assessee. Accordingly, appeal of assessee was allowed.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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