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2017 (1) TMI 1795 - AT - Income TaxUnexplained cash receipt - CIT-A deleted the addition admitting additional evidences - whether admission of addition evidence tantamount to violation of rule 46A? - AO mentioned that except the certificate from Mr. Japuria Infrastructure Developers Private Limited, the assessee did not produce any evidence for establishing that details seized during the course of search action in reference did not belong to the assessee - HELD THAT:- CIT-A rejected the above contention of the Assessing Officer stating that it was not the correct statement of facts - we find that the CIT (Appeals) has not given any reasons as how it was not correct statement of facts. He neither brought on record any evidence in support that those documents were filed before the AO nor confronted those documents to the AO - Further, we find that before us the learned counsel of the assessee referred to the letter dated 25th of March 2013 of the Authorized Representative the assessee , which is claimed to have containing all the said documents and filed before the Assessing Officer. On perusal of the said letter, we find that it is not containing any evidence of acknowledgement of the letter by the Assessing Officer or his office and can’t prove conclusively that those documents were filed before the Assessing Officer. In such circumstances, following the principles of Natural Justice and Income-tax Rules, Commissioner of Income-tax (Appeals) was required to direct the assessee for filing those documents as additional evidences and those documents should have been sent to the Assessing Officer for his comments, but he did not do so. We feel it appropriate to restore the matter to the file of learned Commissioner of Income-tax (Appeals) to decide the issue afresh with the direction to consider the documents, which were not produced before the Assessing Office but filed by the assessee before him, in accordance with the Rule 46A of the Income-tax Rules, 1962 and accordingly, decide the issue of addition in accordance with law. Revenue appeal allowed for statistical purposes.
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