{"id":51850,"date":"2025-03-17T23:56:17","date_gmt":"2025-03-17T18:26:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=51850"},"modified":"2025-03-17T23:56:17","modified_gmt":"2025-03-17T18:26:17","slug":"additional-evidence-in-income-tax-appeal-before-cit-a","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/additional-evidence-in-income-tax-appeal-before-cit-a\/","title":{"rendered":"Additional Evidence in Income Tax Appeal before CIT (A)"},"content":{"rendered":"<p>Dear Experts,<\/p>\n<p>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.<\/p>\n<p>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 ?<\/p>\n<p>Whether an application for admission of additional evidence in terms of Rule 46 A is required \u00a0in case of Appeal before CIT(A) against order under section 147 read with section 144?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[179],"class_list":["post-51850","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-additional-evidence"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/51850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=51850"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51850"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=51850"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=51850"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=51850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}