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2021 (1) TMI 1226 - ITAT MUMBAIAdmission of additional evidence by CIT-A - As per AO evidences not been forwarded to the AO to examine & verify the same and thereby violated the provisions contained under Rule 46A(3) of IT Rules, 1962 - HELD THAT:- Since the evidence entertained by Ld. CIT(A) during the appellate proceedings has not seen the light of the day during assessment proceedings and AO has never been given an opportunity to look into and verify the facts taken in the additional evidence, the order passed by the Ld. CIT(A) is not sustainable, hence liable to be set aside. Consequently, case is remitted back to the AO to decide afresh, in the light of the directions issued by the co-ordinate Bench of the Tribunal BAJAJ ENERGY LTD (FORMERLY KNOWN AS BAJAJ ENERGY PVT. LTD.) [2017 (10) TMI 1595 - ITAT MUMBAI] after providing opportunity of being heard to the parties. Appeal filed by the Revenue is allowed for statistical purposes.
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