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2016 (8) TMI 1461 - ITAT DELHIAdmission of additional evidence - return of the assessee declaring an income was selected for scrutiny assessment through CASS - HELD THAT:- CIT(A) has erred in deleting the addition made without first confronting the fresh evidences to the AO. We find that though before admitting the fresh evidences the CIT(A) remanded these to the AO. AO as per record objected to its admissibility. Thereafter over-ruling the objection the CIT(A) considering the reasons for filing fresh evidences and the fact that the “Agreement to Sell” “Possession letter” and “Power of Attorney in favour of the seller” were crucial and material evidences required to be considered for adjudicating upon the issue admitted the evidences. ' The decision to admit the evidences is upheld as facts justifying admission of fresh evidences namely the assessee remaining unavailable at her address for reasons beyond her control i.e. health reasons and thus did not receive the notices which may have been sent have been duly noted and thus we find fulfill the requirements of sub- Rules (2) of Rule 46A. However, having so concluded, we find it was incumbent upon the CIT(A) thereafter, in terms of sub-Rule (3) of Rule 46A to confront the evidences to the AO so as to allow him an opportunity to rebut the evidences placed on record which opportunity admittedly has not been provided. We are of the view that the CIT(A) after over-ruling the objection of the AO on the admissibility of the fresh evidences was required to communicate the decision to admit the evidence to the AO and provide him a reasonable opportunity to rebut the same. In the absence of any such exercises the order is in violation of the Statutory Rules and is open to the challenge of being perverse. Considering the submission of the parties before the Bench and the precedent relied upon the impugned order is set aside and allowing the departmental ground, the issue is restored back to the file of the CIT(A) to address the procedural lapses and pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard.
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