COMMISSIONER OF INCOME TAX Vs. ESSENCE COMMODITIES LTD.

JUDGEMENT

(1.) They are heard. The controversy involved in these appeals are identical and they have been heard together analogously with the consent of the parties and are being disposed of by this common order.

(2.) By order dt. 26th Aug., 2014, notices were issued to the respondents. On 14th Oct., 2014, learned counsel for the respondent in all these appeals have filed their Vakalatnama on behalf of the respondent.

(3.) Learned senior counsel for the appellant submits that no sufficient and reasonable opportunity to the AO for admission and acceptance of additional evidence filed for the first time before the CIT(A) as required under the r. 46A of the IT Rules, 1962 have been granted. He submitted that the assessment order was passed on 29th Dec, 2010. Against the assessment order, the respondent assessee filed an appeal, before the CIT(A) under s. 246A(1)(b)(a) of IT Act, 1961 (in short IT Act'). For the first time on 9th Dec., 2011, the documents were sent to the AO for comments and remand report. On 16th Jan., 2012 AO vide application prayed for further time of more than one month to offer comments on the admissibility of the appellant's additional evidence forwarded to his office. The appellate authority without granting any further time admitted the aforesaid documents and set aside the assessment made by the AO and allowed the appeal by order dt. 31st Jan., 2012. The order of the appellate authority has been affirmed by the Tribunal by impugned order dt. 23rd Aug., 2013. He submitted that all these appeals pertaining to the seven assessment years (asst. yrs. 2003-04 to 2009-10).