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2015 (6) TMI 882 - AT - Income TaxReopening of assessment - unexplained cash credit u/s 68 - CIT(A) deleted addition quashing reopening assessment admitting additional evidence - Held that:- From the perusal of the CIT(A)'s order we do not find any thing as to the prayer made by the assessee company for admission of additional evidence. The reassessment was made u/s 144 of the Act. It implies that the assessment was made for non cooperation, non production evidence before the Assessing Officer. If the CIT(A) grant relief, obviously it means that the assessee had filed some additional evidence in rebuttal of the assessment order. But, it appears from the order of the CIT(A) that he had not given the Assessing Officer reasonable opportunity- (a) to examine the evidence or document or to cross-examine the witness produced by the assessee company (b) to produce any evidence or document or any witness in rebuttal of the additional evidence produced by the assessee. As per the mandate of Rule 46A of the Income Tax Rules, 1962. Therefore, we remit the matter back to the file of the CIT(A) with the direction that the appeal shall be reheard and the Assessing Officer shall be given reasonable opportunity as per provisions of Clause(3) of Rule 46A of the Rules, 1962 and dispose of the matter accordingly. - Decided partly in favour of revenue for statistical purposes.
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