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2020 (4) TMI 748 - AT - Income TaxAdmission of additional evidence by CIT-A - partial relief has been granted by CIT(A) to the assessee on the basis of additional evidences - failure to provide reasonable opportunity to the Assessing Officer - HELD THAT:- No specific mention in the impugned appellate order of the Ld. CIT(A) to the effect that the Additional Evidences had been admitted by him - CIT(A) has failed to record the reasons in accordance with Rule 46A(2) of Income Tax Rules, 1962. CIT(A) is duty bound, under Rule 46A(3) to allow a reasonable opportunity to the Assessing Officer (a) to examine the evidence or document or to cross-examine the witness produced by the appellant, or (b) to produce any evidence or document or any witness in rebuttal of the additional evidence produced by the appellant but he failed to provide such reasonable opportunity to the AO. CIT(A) had only provided a perfunctory opportunity, and a very short time to the Assessing Officer. The letter asking the AO to send report is dated 08.03.2016 whereas the time was allowed to the Assessing Officer up to an earlier date 16.03.2015. It is not understood how a letter dated 08.03.2016 can be responded to by the AO by an earlier date of 16.03.2015. CIT(A) had failed to provide reasonable opportunity to the Assessing Officer for which the Assessing Officer was entitled under Rule 46A(3) of Income Tax Rules. CIT(A) had failed in due compliance of Rule 46A(2) as well as Rule 46A(3) of Income Tax Rules; in granting partial relief to the assessee on the basis of Additional Evidences furnished by the Assessee during the appellate proceedings before Ld. CIT(A) - We set aside the impugned appellate order dated 30.03.2016 of the Ld. CIT(A), and direct him to pass a fresh order on merits after following due procedure prescribed under Rule 46A of Income Tax Rules. - Revenue Appeal is partly allowed for statistical purposes.
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