Commissioner while passing order rejected additional evidences submitted by assessee on ground that despite issuance of various notices assessee did not appear for hearing and only filed written submissions alongwith fresh evidences. On appeal the Tribunal held that admission of fresh evidence itself would be a grievance in a circuitous manner by assessee seeking an opportunity of being heard to clarify facts. Accordingly the order was to be set aside with the direction to pass speaking order. (AY. 2013-14, 2014-15)
Rajesh Kumar Singhal v. ITO (2022) 192 ITD 133 (Delhi)(Trib.)
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Failure to attend on specified date-Failure to consider additional evidence-Order was set aside and directed to pass speaking order. [S. 251]