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2014 (6) TMI 254 - AT - Income TaxAdmission of fresh evidences under Rule 46A of the Rules – Matter not remitted to AO - Violation of principle of audi alterem partem - Held that:- CIT (A) while admitting and using the additional evidence filed by the assessee, did not give any opportunity of hearing to the AO - No remand report was called for - Nor was the AO asked to verify the contents of the additional evidence filed by the assessee - The action of the CIT (A) is in violation of the settled natural justice principle of audi alterem partem – thus. the matter is remitted back to the AO for fresh adjudication on considering the additional evidence filed by the assessee before the CIT(A) – Decided in favour of Revenue.
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