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| The Tax Publishers2020 TaxPub(DT) 1573 (Cal-HC) INCOME TAX RULES, 1962
Rule 46A(2)
Where Tribunal held that order of CIT(A) was flawed for not giving an opportunity to AO to deal with additional evidence, order of Tribunal was modified by directing that entire matter be remanded to the CIT (A) to decide the same complying with the procedural formalities under rules 46A(2) and (3).
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Appeal (CIT(A) - Admissibility of additional evidence - Remand of matter to re-determine appeal after complying with rule 46A(2) and (3) -
Assessee was aggrieved by order of Tribunal holding that order of CIT(A) was flawed for not giving an opportunity to AO to deal with additional evidence as provided in Rule 46A(3). Held: A proper order would have been to remand the matter to CIT(A) to rehear and re-determine appeal complying with Rule 46A(2) and (3). Therefore, said order of tribunal was modified by directing that entire matter be remanded to the CIT (A) to decide the same complying with the procedural formalities under rules 46A(2) and (3).
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
IN THE CALCUTTA HIGH COURT
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