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2015 (4) TMI 431 - AT - Income TaxDisallowance of expenses - Whether CIT(A) has erred in deleting the addition made by the A.O. on account of expenses claimed, but no details in support of its contention had been filed during the course of assessment proceedings - Held that:- Assessing Officer completed assessment proceedings ex partie u/s 144 of the Act and the assessee was prevented by this reason in filing necessary and relevant explanation, details and evidence before the AO. Hence, we further, hold that in this situation the assessee was having right to submit additional evidence during First Appellate proceedings under Rule 46A of the Rules. At the same time, we note that the CIT(A) called remand report of the AO on the admissibility of additional evidence and the Assessing Officer objected to the admission of additional evidence without verifying, examining and commenting upon the merits of the additional evidence. From the vigilant reading of the impugned order we note that the CIT(A) rejected the objection of the AO and admitted the additional evidence but the remand report of the AO was not called and AO was not allowed to comment upon the merits of the additional evidence. In this situation, it can safely be presumed that the CIT(A) considered additional evidence in violation of Rule 46A of the Rules and granted relief for the assessee. - Matter remanded back - Decided in favour of Revenue.
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