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2017 (1) TMI 617 - AT - Income TaxUnexplained cash deposit in bank account - admission of additional evidence under Rule 46A of the Income Tax Rules, 1962 - Assessee has not filed all the additional evidences i.e. 7 sale deeds of land from which the assesseee has received ₹ 52,07,500/- before this Bench - Held that:- The action of the Ld. CIT(A) in admitting these additional evidences is contrary to the conditions as laid down under Rule 46A of the Income Tax Rules, 1962. Assessee has not established before us that the AO has refused to admit the additional evidence which ought to be admitted by the AO. Assessee has also not established that assesee is prevented by sufficient cause for producing the additional evidence before the AO. After going through the assessment records, we have also seen that AO has given opportunity to the assessee for producing the evidence supporting the claim of the assessee, but the assessee has failed to avail the same and the AO has competed the assessment as per law. Keeping in view of the facts and circumstances as explained above, we are of the considered view that the additional evidences filed before the Ld. CIT(A) needs to be thoroughly examined at the level of the AO. Therefore, we set aside the issues in dispute to the file of the AO for fresh consideration, after thoroughly examining the additional evidences filed by the assessee before the Ld. CIT(A). As a result, the appeal filed by the Revenue stands allowed for statistical purposes.
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