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2014 (11) TMI 219 - AT - Income TaxAdmission of additional evidence under Rule 46A(3) Held that:- The Commissioner has to record in writing as to why she had admitted the additional evidence - Sub Rule-3 contemplates that if additional evidence is taken on record, then it cannot be considered on merit, unless an opportunity to the AO is being given to comment the evidence or documents or to cross examine the witness produced by the assessee - CIT (A) has not called for production of memorandum of understanding - It must have been filed by the assessee - CIT (A) failed to give an opportunity of hearing to the AO thus, the order of the CIT(A) is set aside and the matter is remitted back to the FAA for re-adjudication Decided in favour of revenue. Payment of the expenses in cash exceeding the limit provided u/s 40A(3) Held that:- The assessee has not filed any statement of facts before the Tribunal, nor filed any paper book - the assessee has contended that the AO has wrongly arrived at a figure of ₹ 4,36,180 - It also contended in the statement of facts that in the seized papers, aggregate of the payment made to these parties are mentioned - The individual payment to a large extend are within the limit prescribed u/s 40A(3) FAA has gone through the statement of facts and recorded a finding that the assessee failed to substantiate the claim Decided in favour of assessee.
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