Rule 46A of Income Tax Act, 1961
V K SINGHAL
(Querist) 16 March 2010
This query is : Resolved
Is there any specific format & procedure to file application before CIT (Appleas)under rule 46A of the Income Tax Act, 1961 in a case where no proper opportunity was given by the AO before passing order u/s 144 of the Income Tax Act, 1961.
A V Vishal
(Expert) 16 March 2010
Production of additional evidence before the [Deputy Commissioner (Appeals)][and Commissioner (Appeals).
There is no specific format for application except a written submission to the CIT(A) under the said rule to take additional evidence on record where (a) where the :-
[Assessing Officer] has refused to admit evidence which ought to have been admitted ; or
where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the [Assessing Officer] ; or
where the appellant was prevented by sufficient cause from producing before the [Assessing Officer] any evidence which is relevant to any ground of appeal ; or
where the [Assessing Officer] has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
A V Vishal
(Expert) 17 March 2010
Mr Kumar
The querist is specifically asking the format for production of additional evidence which is possible only after filing the appeal in Form 35, then why ask him to file an appeal in form 35 again.
