{"id":14840,"date":"2021-01-03T16:33:05","date_gmt":"2021-01-03T16:33:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kuldeep-v-ito-202082-itr-35-sndelhi-trib\/"},"modified":"2021-01-03T16:33:05","modified_gmt":"2021-01-03T16:33:05","slug":"kuldeep-v-ito-202082-itr-35-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kuldeep-v-ito-202082-itr-35-sndelhi-trib\/","title":{"rendered":"Kuldeep v. ITO (2020)82 ITR 35 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 when additional evidence was necessary and crucial for disposal of the appeals, it should have been admitted.\u00a0 The Commissioner (Appeals) being the first appellate authority should have seen the documents in order to\u00a0 do justice between the parties. Accordingly the additional evidence was admitted and the CIT (A) was directed to decide the appeal by giving a reasonable opportunity of being heard\u00a0 to the assessee and the Assessing Officer . ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal &#8211; Commissioner (Appeals) \u2013 Powers &#8211;  Additional evidence \u2014  Should have been admitted .[ S. 147, 148 , 250 (6) ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14840","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Rm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14840"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14840\/revisions"}],"predecessor-version":[{"id":14841,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14840\/revisions\/14841"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}