Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 47 - ITAT, DELHIViolation of Rule 46A - admission of additional evidences by Commissioner (Appeals) without allowing reasonable opportunity to the AO to examine the evidence and to rebut the same - ex-parte assessment completed by AO making addition on account of unexplained investment in relief RBI Bond - Held that:- It is observed that CIT(A) admitted the additional evidence after considering the remand report from AO on just and reasonable grounds as the notices issued by the AO were not duly served on the assessee and due to this reason, the assessee was prevented from filing relevant evidence before the AO but the CIT(A) did not comply with the mandatory procedure as per Rule 46A (3) of the Rules as the AO has not been allowed reasonable opportunity to examine the evidence and to produce any evidence or documents in rebuttal of the additional evidence produced by the assessee. Therefore, matter remitted back to the file of CIT(A) for fresh adjudication - Decided in favor of Revenue for statistical purposes.
|