ORDER

The Department through this appeal has objected to the consolidated impugned order of the learned C.I.T.(A) dated 14-12-2004 on the following grounds:---(1) That the learned C.W.T.(A) was not lawful jurisdiction for hearing of appeal in the CVT assessment as it is not appealable in the light of C.B.R. Circular No.9 of 1997 where it has been defined that only revision petition can be filed before the A Commissioner of Wealth Tax hence, the hearing of appeal and decision thereon by the learned C.I.T.(A) is without jurisdiction and is void in the eyes of law, (copy of circular as Annexure "A" attached).(2) That the C.W.T.(A) was not justified to admit such evidences which was not produced before the DCIT unless he is satisfied that the assessee was not prevented by sufficient cause from producing such evidence as provided subsection (4) of section 23 of Wealth Tax Act, 1963 hence the act of the learned C.W.T.(A) was not justified.(3) That the subsection (4) of section 7 of the CVT clearly...