COMMISSIONER OF INCOME TAX Vs. KAMLABEN SURESHCHANDRA BHATTI

JUDGEMENT

(1.) THE Revenue has challenged the judgment of the Income -tax Appellate Tribunal, Ahmedabad ("the Tribunal" for short) dated July 19, 2013, raising the following questions for our consideration:

(2.) WITH respect to the first issue of admission of additional evidence, we notice that the Commissioner of Income -tax (Appeals) recorded that the notice of hearing issued by the Assessing Officer on October 31, 2011, was received by the assessee on the date of hearing itself. It was, therefore, that the assessee could not produce necessary evidence on such date. When subsequently, he attended the office of the Assessing Officer on November 25, 2011, with necessary evidence, he learnt that the order of assessment was already passed on November 21, 2011. It was on this ground that the Commissioner of Income -tax (Appeals) permitted the additional evidence to be produced before him. While doing so, he also called remand report from the Assessing Officer.

(3.) REGARDING the deletion of Rs. 59.73 lakhs, the Tribunal confirmed the order of the Commissioner of Income -tax (Appeals). The order of the Commissioner of Income -tax (Appeals) being more elaborate, we may record the contents thereof: