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2019 (10) TMI 130 - AT - Income TaxAdmissibility of Additional Evidences / Materials filed by the assessee during appellate proceedings before the Ld. CIT(A) - HELD THAT:- When an assessee fails to avail of reasonable opportunities provided by the Assessing Officer during assessment proceedings; the assessee must pass the test of Rule 46A of I.T Rules, 1962 before the CIT(A) admits or accepts Additional Evidences or Materials during appellate proceedings before CIT(A). The crucial issue in the appeal before us is the admissibility of Additional Evidences / Materials filed by the assessee during appellate proceedings before the Ld. CIT(A); and this issue cannot be decided by Assessing Officer, an authority below the CIT(A). When the issue of admissibility of Additional Evidences / Materials filed by the assessee during appellate proceedings before Ld. CIT(A) is crucial; it will be improper and inappropriate to remand the matter to the Assessing Officer. We hereby set aside the aforesaid impugned appellate order dated 29.06.2012 of Ld. CIT(A) and restore all disputed matters to the file of the 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 CIT(A) to the AO. Even if Ld. CIT(A) accepts the Additional Evidences / Materials under Rule 46A(4) of I.T. Rules, even then reasonable opportunities must be provided by the CIT(A) to the Assessing Officer to examine such Additional Evidences / Materials and to produce any evidence or document in rebuttal of Additional Evidences / Materials submitted or produced by the Assessee before the Ld. CIT(A). By way of abundant caution, we expressly clarify that we have not expressed any opinion on merits of the various quantum additions made by the Assessing Officer in the Assessment Order [and deleted by the Ld. CIT(A) in aforesaid impugned appellate order dated 24.04.2015] which are under dispute in the present appeal.
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