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2019 (9) TMI 1076 - AT - Income TaxAdmission of additional evidences under rule 46A by the CIT(A) - HELD THAT:- The law in relation to admission of Additional Evidences, as contained is Rule 46A of I.T. Rules has already been reproduced in foregoing paragraph (C.2) of this order. The circumstances under which Ld. CIT(A) may admit Additional Evidences have been exhaustively listed in clauses (a), (b), (c) and (d) of Rule 46A(1) of I.T. Rules. However, on perusal of the impugned order of CIT(A) we find that she has nowhere commented which of the aforesaid clauses of Rule 46A(1) of I.T. Rules were applicable in the instant case. Moreover, we find that under Rule 46A(3) of I.T. Rules, the CIT(A) is duty bound, once the Ld. CIT(A) admits the Additional Evidences, to allow a reasonable opportunity to the AO, as per clauses (a) and (b) of Rule 46A(3) of I.T. Rules. However, after admitting the Additional Evidences, Ld. CIT(A) failed to provide such opportunity to the AO as has been prescribed under Rule 46A(3) of I.T. Rules. After commissioner of Income Tax (Appeals) admits Additional Evidences produced by assessee, scrutiny of such Additional Evidences admitted by Commissioner of Income Tax (Appeals) is the statutory right of the AO, conferred under Rule 46A(3) of I.T. Rules. Following the aforesaid precedents in the cases of CIT vs. Manish Buildwell [2011 (11) TMI 35 - DELHI HIGH COURT] and ITO vs. Pardeepa Rani [2016 (8) TMI 1461 - ITAT DELHI] ; we set aside the aforesaid impugned appellate order dated 29.06.2012 of Ld. CIT(A) with the direction to pass fresh order. If the Ld. CIT(A) decides to admit Additional Evidences, he should clearly state the specific clause(s) of Rule 46A(1) of I.T. Rules that would apply; while recording the reasons under Rule 46A(2) of I.T. Rules. Further, if the Ld. CIT(A) decides to admit Additional Evidences, reasonable opportunity prescribed under Rule 46A(3) of I.T. Rules must be provided by the Ld. CIT(A) to the AO.
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