ITO v. A. K. Exports (2028) 128 ITR 572 (Chd)(Trib)

S. 254(1): Appellate Tribunal-Powers-Additional evidence -Revenue produced additional evidence -Matter was remanded to the file of CIT(A) for de novo adjudication. [68, 69C, 80IB, 148]

Revenue has produced subsequent adjudication order of Customs Department covering  51 notices including the assessee’s case denying duty entitlement pass book benefit and duty drawback and levying penalties. Tribunal admitted the additional evidence and restored the appeal to the file of CIT(A) for de novo adjudication. (AY. 2002-03, 2005-06 to 2007-08)

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