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2017 (8) TMI 227 - AT - Income TaxAdditional evidences under Rule 46A of the Income Tax Rules, 1962 admission - Held that:- AO adjourned telephonically the case to 17.11.2010. On the said paper, the mobile number of the Counsel for the assessee namely, Sh. R.K. Malik, CA is also mentioned. It is therefore, clear that the AO adjourned the case to 17.11.2010, but in the body of the assessment order, he has mentioned that the assessee has not complied on 15.11.2010 when the case was fixed for hearing. It is noticed that in the body of the impugned order, nothing has been mentioned about the above said facts and the CIT(A) had also not dealt with the additional evidences which were admitted by him under Rules 46A of the Income Tax Rules, 1962. We, therefore, by considering the totality of the facts, deem it appropriate to set aside this case back to the file of the AO for fresh adjudication in accordance with law after providing due and reasonable opportunity of being heard. The assessee is also directed to cooperate and not to seek undue or unwarranted adjournments. - Appeal filed by the assessee is allowed for statistical purposes.
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