Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 901 - AT - Income TaxAdmission of additional evidence by CIT-A - CIT(A) in violation of sub-rule (3) of Rule 46A has accepted fresh evidences without providing the Assessing Officer a reasonable opportunity of examining the evidence and rebutting it - HELD THAT:- In the facts of the present case, the fact that fresh evidence has been admitted which has not been confronted to the AO to offer his rebuttal etc. is not disputed by the ld. AR despite a detailed hearing on the issue. Accordingly, to set right this statutory deficit, the issue is remanded back to the file of the AO with the direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. The assessee in its own interests is advised to participate fully and fairly in the proceedings as in the eventuality of abuse of the trust reposed, it is made clear that the Assessing Officer shall be at liberty to pass an order on the basis of material available on record. Said order was pronounced in the Open Court at the time of hearing itself. Appeal of the Revenue is allowed for statistical purposes.
|