COMMISSIONER OF INCOME TAX Vs. INDERPAL CHAWLA

JUDGEMENT

(1.) The present appeal has been filed under Section 260A of Income Tax Act, 1961 (for brevity Act, 1961") challenging the order dated 11th September, 2009 passed by the Income Tax Appellate Tribunal (in short "Tribunal") in ITA No. 3091/Del/2009 for the Assessment Year 2005-2006.

(2.) Ms. Sonia Mathur, learned senior standing counsel for Revenue submitted that the Tribunal had erred in law in upholding the action of Commissioner of Income Tax (Appeals) [in short "CIT(A)"] of admitting the additional evidence filed by the assessee during the appellate proceedings in contravention of Rule 46A of Income Tax Rules, 1962. She further submitted that Tribunal had erred in law in upholding the reduction in the addition made by the Assessing Officer (in short "AO") on account of unexplained income under Section 68/69 of Act, 1961, from 29,80,995/- to 93,282/- .

(3.) Having heard Ms. Sonia Mathur, learned counsel for Revenue and upon a perusal of the file, we are of the view that admission of the additional evidence at appellate stage is well within the legal parameters as laid down in Rule 46A of the Income Tax Rules, 1962. In fact, the additional evidence was forwarded to A.O for his remand report and the same was verified by A.O in the remand proceedings.