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M/s. Gratings (India) Private Ltd., C 2/20, Safdarjung Dev. Area, New Delhi 110 016. Vs. ITO, Ward 12 (2), New Delhi.
September, 22nd 2014
                (DELHI BENCH `C' : NEW DELHI)


                        ITA No.5184/Del./2012
                      (Assessment Year : 2006-07)

M/s. Gratings (India) Private Ltd.,         vs.    ITO, Ward 12 (2),
C ­ 2/20, Safdarjung Dev. Area,                    New Delhi.
New Delhi ­ 110 016.

      (PAN : AAACG3520A)

       (Appellant)                                 (Respondent)

               Assessee by : Shri Satish Khosla, Advocate
               Revenue by : Shri Satpal Singh, Senior DR



      This appeal filed by the assessee emanates from the order of CIT

(Appeals)-VIII, New Delhi dated 09.07.2012 for the Assessment Year


2.    The grounds of appeal taken by the assessee read as under :-

      "1. That the Ld. CIT (A) erred in not admitting the
      additional evidences filed before him.

      1(a) That the Ld. CIT (A) ought to have appreciated that
      in the books of account credit was inadvertently shown in
      the name of the sister of the Director (Mrs. Inshiya Sheikh)
      whereas it represented credit from her husband, Shri Asad
      Ul Islam Sayed.
                                    2                ITA No.5184/Del/2012

      2.    The Ld. CIT (A) erred in confirming the addition of
      Rs.12 lacs u/s. 68 of the I.T. Act, 1961.

3.    The assessee has submitted an application under Rule 29 of the

Income-tax Rules, 1962.

4.    We have heard both the sides on the issue. In our considered view,

we hold that in the interest of justice and equity, the admission of

additional evidences is necessary. Therefore, we admit these additional

evidences which were not admitted by the CIT (A). After admitting these

additional evidences, we remit the issues to the file of the CIT (A) to be

decided afresh after considering these additional evidences which have

been admitted after providing an opportunity of being heard to the


5.    In the result, the appeal of the assessee is allowed for statistical


Order pronounced in open court on this 16th day of September, 2014.

              Sd/-                                   sd/-
        (I.C. SUDHIR)                          (B.C. MEENA)

Dated the 16th day of September, 2014
                                 3   ITA No.5184/Del/2012

Copy forwarded to:
     4.CIT(A)-VIII, New Delhi.
     5.CIT(ITAT), New Delhi.                   AR/ITAT
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