INCOME TAX ACT, 1961

Rule 46A(3)

Appeal [CIT(A)] - Admission of additional evidence - No proper oportunity granted to AO -

CIT(A) allowed partial relief to assessee on the basis of additional evidences furnished by assessee during appellate proceedings. AO challenged this on the ground that CIT(A) had only provided a perfunctory opportunity, and a very short time to. AO to object to admission of additional evidences.Held: As apparent, CIT(A) had only provided a perfunctory opportunity, and a very short time to AO. The letter asking AO to send remand report is dated 8-3-2016 whereas time was allowed to AO to an earlier date 16-3-2015. It was not understood how a Letter, dated 8-3-2016 could be responded to by AO by an earlier date of 16-3-2015. Even if 16-3-2015 was treated as a typographical mistake, and read as 16-3-2016, even then, time allowed by Cit(A) to AO was of only a few days in the month of March. Even, there was no specific mention in the impugned appellate Order, of CIT(A) to the effect that Additional Evidences had been admittedby him. Moreover, CIT(A) failed to record the reasons in accordance with rule 46A(2). Accordinlgy, CIT(A) failed to provide reasonable opportunity to AO for which AO was entitled under rule 46A(3) and therefore, impugned appellate Order was set aside and CIT(A) was directed to pass a fresh order on merits after following due procedure prescribed under rule 46A.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2011-12

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