Commissioner of Income Tax vs Either Tractors Ltd.

The revenue is aggrieved by an order dated 11 -8-2006 passed by the Income Tax Appellate Tribunal, Delhi Bench ''B'' in ITA No. 2509/Delhi/ 2002 relevant for the assessment year 1991-92.

The only issue that arose before the Tribunal was whether the Commissioner (Appeals) ought to have allowed additional evidence to be adduced by the assessed under rule 46A of the Income Tax Rules.

From the impugned order it is quite clear that the Commissioner (Appeals) had asked the assessing officer for comments on the question of additional evidence being led by the assessed and in her reply dated 19-4-1995, the assessing officer stated that there was no objection to the admission of the additional evidence. On this basis, the additional evidence was taken into consideration by the Commissioner (Appeals).

The Tribunal has noted these facts and has come to the conclusion that there is no error committed by the Commissioner taking additional evidence on record under rule 46A of the Income Tax Rules.

We find that on these facts no substantial question of law arises. Dismissed.