[aaykarbhavan] ITAT order couldn’t be reviewed if assessee failed to produce docs relied upon by it before lower authorities

ITAT order couldn't be reviewed if assessee failed to produce docs relied upon by it before lower authorities

June 16, 2014[2014] 45 taxmann.com 347 (Mumbai - Trib.)

IT : Tribunal's order cannot be recalled on ground that on date of hearing assessee could not produce documents relied upon by it before lower authorities

IT: If in appeal before Tribunal assessee/representative of assessee could not file documents relied upon by him before lower authorities, it could not be said to be a case of any mistake apparent on record and, therefore same was beyond scope of provisions of section 254(2)

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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