24 June 2010
As per Rule 46A Additional evidence cannot be submitted to CIT(A). So what is the procedure for submission of evidences towards ITO under Rule 46A?
24 June 2010
Rule 46A states as under: The appellant shall not be entitled to produce before the 63[Deputy Commissioner (Appeals)] 64[or, as the case may be, the Commissioner (Appeals)], any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the 65[Assessing Officer], except in the following circumstances, namely :—
(a) where the 65[Assessing Officer] has refused to admit evidence which ought to have been admitted ; or
(b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the 65[Assessing Officer] ; or
(c) where the appellant was prevented by sufficient cause from producing before the 65[Assessing Officer] any evidence which is relevant to any ground of appeal ; or
(d) where the 66[Assessing Officer] has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the 67[Deputy Commissioner (Appeals)] 68[or, as the case may be, the Commissioner (Appeals)] records in writing the reasons for its admission.
69(3) The 70[Deputy Commissioner (Appeals)] 71[or, as the case may be, the Commissioner (Appeals)] shall not take into account any evidence produced under sub-rule (1) unless the 72[Assessing Officer] has been allowed a reasonable opportunity—
(a) to examine the evidence or document or to cross-examine the witness produced by the appellant, or
(b) to produce any evidence or document or any witness in rebuttal of the additional evidence produced by the appellant.
So write a letter to the CIT(A) stating breif facts of ur appeal and also write that no sufficient opportunity was given to us to adduce evidence relevant to ground of appeal No. 1, as such the various other details could not be filed during the assessment proceedings before the assessing officer and the same are now being filed.
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