November 2024
Appeal to Commissioner (Appeals) — Discretion to admit additional evidence — Sufficient cause to accept additional evidence in appellate proceedings — Additional evidence admitted by Commissioner (Appeals) considering assessee’s illiteracy and unawareness of notices due to language problem — Appellate proceedings continuation of assessment proceedings — Commissioner (Appeals) rightly permitted assessee to produce additional evidence in consonance with Rule 46A.
52. Principal CIT vs. DineshbhaiJashabhai Patel
[2024] 467 ITR 238 (Guj)
A. Y. 2014–15: Date of order 16th January, 2024
Ss. 246A and 251(1)(a) of the ITA 1961; 46A of ITR 1962
Appeal to Commissioner (Appeals) — Discretion to admit additional evidence — Sufficient cause to accept additional evidence in appellate proceedings — Additional evidence admitted by Commissioner (Appeals) considering assessee’s illiteracy and unawareness of notices due to language problem — Appellate proceedings continuation of assessment proceedings — Commissioner (Appeals) rightly permitted assessee to produce additional evidence in consonance with Rule 46A.
The assessee was the proprietor of an enterprise in the waste craft paper business. Though the assessee was given various opportunities, he did not respond to the notices and the Assessing Officer could not verify the genuineness of the sundry creditors. The Assessing Officer
