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2018 (4) TMI 1861 - AT - Income TaxAdmission of fresh evidence in First Appellate proceedings without compliance of Rule 46A(1) & (2) of the Income Tax Rules - HELD THAT:- CIT (Appeals) admitted additional evidence without giving chance to AO to rebut or cross-examine the fresh material filed as additional evidence. It is a settled position that additional evidence cannot be admitted as matter of right, unless the opposite side is allowed opportunity to controvert. In the present case the additional evidence furnished by assessee were referred to TPO/Assessing Officer for examination and comments. The TPO after examining the documents agreed that manufacturing activity is being carried out by the assessee. Thus, there is due compliance of principles of natural justice. Each case has to be decided on its own facts. The general principle reiterated by the Hon’ble High Courts in the cases referred above is that no person should be condemned without giving opportunity of hearing. No infirmity in the impugned order, accordingly, the same is upheld and the appeals of the Revenue for assessment years 2008-09 and 2009-10 are dismissed.
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