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2015 (6) TMI 1251 - AT - Income TaxAdmission of aditional evidences to CIT-A - Additional evidences submitted under Rule 46A before the CIT (A) but the CIT (A) has not admitted the same - HELD THAT:- We find that the Tribunal has earlier restored the matter to the Assessing Officer for providing an opportunity of being heard to the assessee, however, the order was passed ex-parte. The assessee submitted additional evidences under Rule 46A before the CIT (A) but the CIT (A) has not admitted the same. We find from the order of the CIT (A) that the CIT (A) himself recorded that the evidences filed by the assessee goes to the root of the issues. In this view of the matter, we admit the additional evidences. Accordingly, we set aside the orders of the authorities below and restore the matter back to the file of the Assessing Officer to decide afresh after providing an opportunity of being heard to the assessee. It is ordered accordingly.
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