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| The Tax Publishers2020 TaxPub(DT) 4454 (Ctk-Trib) : (2020) 185 ITD 0358 INCOME TAX ACT, 1961
Rule 46A
Admission of additional evidences by CIT(A) without confronting same to AO and without obtaining comments/remand report from AO thereon, led to non-compliance with mandatory provisions of rule 46A and, therefore, issue was restored to CIT(A) with direction that he should allow proper opportunity of hearing to AO as well as to the assessee and re-decide the appeal afresh in accordance with law.
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Appeal [CIT(A)] - Admission of additional evidences - Non-compliance with mandatory provisions of rule 46A -
Revenue challenged order passed by CIT(A) on the ground that CIT(A) admitted and considered evidences not submitted before AO during assessment proceedings and granted relief to assessee. Without calling any remand report and comments of AO.Held: Admission of additional evidences by CIT(A) without confronting same to AO and without obtaining comments/remand report from AO thereon, led to non-compliance with mandatory provisions of rule 46A and, therefore, issue was restored to CIT(A) with direction that he should allow proper opportunity of hearing to AO as well as to the assessee and re-decide the appeal afresh in accordance with law.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2009-10
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