The Tax Publishers2020 TaxPub(DT) 5298 (Chen-Trib)

INCOME TAX ACT, 1961

Rule 46A

On perusal of order of CIT(A), it was evident that although assessee had filed additional evidences in support of its case, but CIT(A) had decided the issues without confronting those documents to the AO for his comments in violation of rule 46A. Therefore, issue was remanded back to AO to re-examine additional evidences filed by assessee in support of its claim.

Appeal [CIT(A)] - Admission of additional evidences - Contravention of rule 46A -

Being aggrieved by assessment order, assessee preferred appeal before CIT(A). Before CIT(A) assessee filed additional evidences to justify its case on various issues including the addition made by AO towards unsecured loans under section 68 ad hoc disallowance of expenses, etc. CIT(A) after considering submissions of assessee partly allowed the appeal. Revenue submitted that CIT(A) erred in admitting additional evidences filed by assesee without giving opportunity to AO as envisaged under rule which was in gross violation of principles of natural justice. Held: On perusal of order of CIT(A), it was evident that although assessee had filed additional evidences in support of its case, but CIT(A) had decided the issues without confronting those documents to the AO for his comments in violation of rule 46A. Therefore, issue was remanded back to AO to re-examine additional evidences filed by assessee in support of its claim.

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2015-16



IN THE ITAT, CHENNAI BENCH

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT

TaxPublishers.in

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619 (11 am - 5 pm)

E-Mail : mail@taxpublishers.in / mail.taxpublishers@gmail.com