Held, that the additional evidence filed by the assessee was admitted and the issue was remanded for de novo consideration. The Assessing Officer is directed to carry out necessary verification to ascertain the submissions of the assessee and consider the claim in accordance with law. Delay in filing the appeal is condoned . (AY.2010-11, 2012-13)
Channakeshava v. Asst. CIT (2023)106 ITR 47 (SN)(Bang) (Trib)
S. 254(1) : Appellate Tribunal-Powers-Additional evidence admitted and remanded for de novo consideration-Delay in filing appeal is condoned. [S. 253]