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2017 (12) TMI 126 - AT - Income TaxAdmission of additional evidence - Held that:- Having examined the records he expressed his reservations also on the admitting of the additional evidence produced before the Ld. CIT(A), because the conditions of Rule 46A has not been fulfilled in the case of the assessee. AO further contended that if at all the additional evidence were to be admitted they could not be done without depth enquiry/ investigation which might take a lot of time. However, he did not point out as to which of the evidence paper etc. were in the nature of additional evidence. After considering the Remand Report, the Ld. CIT(A) has rejected the aforesaid objection of the Assessee. However, in our considered opinion, the objection on the admission of additional evidence of the AO was valid one and needs to be enquired/investigated/verification in depth which was not done by him. Keeping in view of the facts and circumstances of the case as explained above, we are of the considered opinion that the orders passed by the Revenue Authorities are against the principle of natural justice and, therefore, the issues involved in the Appeals filed by the Assessee deserve to be set aside to the file of the AO to decide the same afresh, under the law, after detailed enquiry / investigation/verification of the each and every evidence including the additional evidence filed u/R 46A before the Ld. CIT(A) and provide adequate opportunity of being heard to the assessee.
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