| Question And Answer | |
|---|---|
| Subject: | Additional Evidence in Income Tax Appeal before CIT (A) |
| Category: | Income-Tax |
| Querist: | CA. Ankit Tantia |
| Answered by: | Law Intern |
| Tags: | Additional Evidence |
| Date: | March 17, 2025 |
Dear Experts,
An assessee did not reply to any notices issued in the course of assessment proceedings under section 147, so the order was passed ex parte under section 147 read with section 144.
Whether all the evidences the assessee shall attach in Form 35 for appeal before CIT (A) shall be regarded as additional evidence as the assessee did not submit any evidence during assessment proceedings ?
Whether an application for admission of additional evidence in terms of Rule 46 A is required in case of Appeal before CIT(A) against order under section 147 read with section 144?
Yes, the evidence attached with Form 35 will be treated as additional evidence since it was not submitted during the assessment.
Yes, an application under Rule 46A is required for the CIT(A) to consider this additional evidence. The assessee should substantiate why they could not participate earlier and why the evidence should now be admitted. The CIT(A) will decide based on the facts, circumstances, and principles of natural justice.