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2020 (12) TMI 298 - AT - Income TaxUnsecured loans u/s.68, ad-hoc disallowance of expenses, disallowance of interest for non-deduction of TDS, difference in gross receipts as per books of accounts and as per statement of receipts filed during the course of assessment proceedings, disallowance of sales tax and disallowance of ROC fees - Whether CIT (Appeals) failed to give an opportunity to the AO as envisaged in rule 46A of I.T.Rules, 1962 for examination of evidence furnished by the assessee company during the appellate proceedings ?- HELD THAT:- It is a well settled principle of law that when additional evidences are filed before the appellate authority, it is the duty of the appellate authority to confront those additional evidences to the AO for his comments and obtain necessary reports from the AO on admissibility of the additional evidences and veracity of such additional evidences filed before deciding the issues. No doubt, the appellate authority had powers to examine issue on its own but when the appellate authority has decided the issue on its own without calling for remand report from the AO then the appellate authority should give detailed reasons in support of its conclusions, otherwise it amounts to violation of Rule 46A of I.T.Rules, 1962. In this case, on perusal of the order of CIT(A),we find that although the assessee has filed additional evidences in support of its case, but the learned CIT(A) has decided the issues without confronting those documents to the Assessing Officer for his comments in violation of Rule 46A of I.T.Rules, 1962 - Appeal filed by the Revenue is treated as allowed for statistical purposes.
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