Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 150 - AT - Income TaxBest judgment assessment u/s 144 - Unexplained expenditure u/s. 69-C and on account of unexplained investment u/s. 69 - Additional evidences produced by the assessee during the course of appellate proceedings - HELD THAT:- As per the mandate of Rule 46A(3), learned Commissioner (Appeals) is duty-bound to give an opportunity to the Assessing Officer to examine the fresh evidences filed by the assessee and have his say on the authenticity of such evidences, however, prima face, it appears that no such opportunity was extended to the Assessing Officer. Purely based on the submissions made and the evidences furnished at the appellate stage, learned Commissioner (Appeals) has deleted the additions. Thus, in our view, not only there is gross violation of Rules of Natural Justice but the mandate of Rule 46A(3) has been bypassed. In view of the aforesaid, we are inclined to set aside the impugned order of learned Commissioner (Appeals) and restore the issues to the file of learned Commissioner (Appeals) for de novo adjudication. It is made clear, in case learned Commissioner (Appeals) intends to rely upon any fresh evidence filed by the assessee in course of appellate proceeding, he must provide opportunity to the Assessing Officer to examine them and submit a report on the acceptability or otherwise of assessee's claim based on such evidence. Needless to mention, the assessee must also be given a fair opportunity of being heard before deciding the issues. Grounds are allowed for statistical purposes.
|