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2021 (6) TMI 494 - AT - Income TaxBest judgment assessment u/s.144 - violation of Rule 46A - AO was not provided an opportunity to verify - HELD THAT:- We on perusal of the assessment order found that the assessee before the A.O. has filed the return of income in response to notice u/s. 148 of the Act. When the notice u/s. 142(1) of the Act was issued twice and the show cause notice, there was no compliance. The assessee has submitted the details for the first time before the CIT (A) referred at para 5 of the CIT (A) order and the said information was not submitted before the A.O. for various reasons. We are of the considered opinion that, the assessee has to comply with Rules and regulations. when the documents were submitted for the first time before the CIT (A) the provisions of Rule 46A shall equally applicable. Accordingly, we find that there is a violation of Rule 46A as the A.O. was not provided an opportunity to verify and examine the evidences filed by the assessee in the appellate proceedings. The CIT (A) could have called for the remand report on the evidences filed by the assessee as referred at para 5 of the CIT (A) order but allowed the assessee appeal. Therefore, for limited purpose we find that the documents which the Ld. CIT (A) has relied are to be examined and verified by the Assessing officer. We set-aside the order of the CIT (A) and restore this disputed issue to the file of the assessing officer with above directions and the assessee should be provided with adequate opportunity of hearing and shall cooperate in submitting the information - Appeal filed by the revenue is allowed for statistical purposes.
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