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2023 (1) TMI 1085 - AT - Income TaxDeduction u/s 54F - CIT-A deleted the addition - whether CIT(A) erred admitted additional evidence without confronting with the AO is in violation of Rule 46A of the Income Tax Rules, 1962 and wrongly allowed the claim of deduction - HELD THAT:- We find that the assessee has furnished various details and produced documents before the ld. CIT(A) for the first time and the ld. CIT(A) should have called for remand report from the Assessing Officer. However, by considering the details furnished by the assessee, the ld. CIT(A) has deleted the addition made by the Assessing Officer appears to be in violation of Rule 46A of the Income Tax Rules, 1962. Accordingly, we set aside the appellate order and remit the matter back to the file of the AO to reconsider the entire facts and material evidences as may be furnished by the assessee and decide the issue afresh in accordance with law by affording sufficient opportunities of being heard to the assessee. Assessee is also directed to furnish complete details before the Assessing Officer as was filed before the ld. CIT(A). Appeal filed by the Revenue is allowed for statistical purposes.
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