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2013 (10) TMI 1425 - AT - Income TaxAdmission of additional evidence - Held that:- In the assessment proceedings resumed on 10.12.2010, 13.12.2010 and 28.12.2010, the AR has been asked to explain the issues raised in the CIT’s order u/s 263 of the Act. Once again, no specific information has been called for during these dates and thereby the AO proceeded to complete the assessment on 31.12.2010 i.e., within a span of 20 days. This, in our view, resultantly implies that the assessee has not been provided with proper opportunity in the light of rule 46A (1) (d) which provides one of the exceptional circumstances under which the Ld.CIT(A) can admit the additional evidence in the first appellate proceedings. It is also relevant to note that before admitting the additional evidence, the Ld.CIT(A) has called for a remand report from the AO on the additional evidence furnished by the assessee and accordingly considered the submission of the AO dated 27.01.2012 by giving proper opportunity to the AO to examine the said additional evidence. We are of the view that the Ld.CIT(A) has not contravened Rule 46A of the I.T. Rules while admitting the additional evidences filed by the assessee during the first appellate proceedings. Therefore, we do not find any justifiable reason to interfere with the order of the Ld.CIT(A) on this count and the same is upheld.
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