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2012 (7) TMI 92 - ITAT, DELHIRule 46A - Admission of additional evidences By Commissioner(Appeals) - Revenue contended violation of Rule 46A since on opportunity of rebutting the evidences has been given to Assessing officer - Held that:- CIT (A) while admitting additional evidences had not given any findings under which exception of Rule 46A these evidences were admitted. Additional evidence can be produced at the first appellate stage only when conditions stipulated in the rule 46A are satisfied and a finding is recorded. The conditions prescribed in rule 46A must be shown to exist before additional evidence is admitted and every procedural requirement mentioned in the rule has to be strictly complied with so that the rule is meaningfully exercised and not exercised in a routine or cursory manner. Sub-rule (3) of Rule 46A, interdicts the Commissioner (Appeals) from taking into account any evidence produced for the first time before him unless the AO has had a reasonable opportunity of examining the evidence and rebut the same. Therefore, we set aside the issue to the file of the Assessing Officer to be decided de novo - Decided in favor of Revenue for statistical purposes.
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