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2016 (1) TMI 1486 - AT - Income TaxAdmission of additional evidence by CIT-A - CIT(A) refused to admit the additional evidence and rejected the same - HELD THAT:- As in “Shahrukh Khan” [2006 (7) TMI 532 - ITAT MUMBAI] under similar circumstances, the Tribunal found from the record that it was not discernible whether the ld. CIT(A) had granted permission to adduce additional evidence by recording reasons in writing under Rule 46A(2) of the I.T. Rules. However, the ld. CIT(A) had directly sent it to the AO under Rule 46A(3), for verification. The Tribunal held that it was implied that the additional evidence was relevant material and that the ld. CIT(A) had entertained it and had only thereafter sent it to the AO for verification, calling for a remand report on merits. On this, it was held that after doing so, the ld. CIT(A) was precluded from refusing to admit the additional evidence. It was observed that the ld. CIT(A) could have at that stage, rejected the evidence as not sufficient, or not proved, but it had to be construed that the evidence had been taken on record. It was observed that this apart, as per Rule 46A(4), the ld. CIT(A) has vast powers under which he can exercise his discretion for entertaining any evidence, even if the case of the assessee does not fall within the exceptions provided under Rule 46A(1)(a) to (d). It was observed that the moment the ld. CIT(A) arrives at a conclusion that the evidence sought to be produced by the assessee is essential for the just decision of the appeal, or for the cause of substantial justice,. it is necessary to call such material on record and that in that situation, the interdiction provided in Rules 46A(1) and (2) would not come in the way. Since the matter requires fresh adjudication on merits right from the stage of assessment in the light of the additional evidence filed by the assessee, as admitted by me and the AO’s comments thereon, as made in the remand report, which was never put to the assessee, I remit the matter to the AO, to be decided afresh in accordance with law. Appeal of the assessee is treated as allowed for statistical purposes.
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