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2020 (4) TMI 558 - AT - Income TaxNon-compliance of Rule 46A of I.T.Rules by CIT-A before deleting the addition u/s 68 - CIT(A) has admitted the additional evidences/enclosures without confronting the same to the AO and without obtaining comments/remand report from the AO - HELD THAT:- CIT(A) has admitted the additional evidences/enclosures at Sl. No.1 to 8 stated at page 10 of the impugned order without confronting the same to the AO and without obtaining comments/remand report from the AO on the said additional enclosures. Therefore, we hold that the ld CIT(A) has admitted and considered the additional evidences without complying with the mandatory provisions of Rule 46A of I.T.Rules and hence, the ld CIT(A) order granting relief to the assessee cannot be held as sustainable and valid as per mandatory provision Rule 46A of I.T.Rules. We, therefore, set aside the order of the ld CIT (A) and restore the appeal to his file to the first appellate stage with the direction that he should allow proper opportunity of hearing to the AO as well as to the assessee and re-decide the appeal afresh in accordance with law. Ground No.1 of additional ground is allowed for statistical purposes.
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