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2022 (8) TMI 449 - AT - Income TaxAdmission of additional evidence by CIT-A - HELD THAT:- It is not in dispute that during assessment proceedings, effective hearing commenced on 04/03/2013 for which the assessee filed replies on 21/03/2013 to the Assessing Officer. It is also not in dispute that the Assessing Officer did not provide any further opportunity, and completed the assessment on 28/03/2013. There is nothing on record to show that AO expressed any further requirements on or after aforesaid 21/03/2013 to the assessee requiring the assessee to support its claim by further evidence/materials. We are of the view that the additional evidences filed by the assessee in the office of Ld. CIT(A) deserved to be admitted by Ld. CIT(A). Both sides were also in agreement at the time of hearing before us, that the Ld. CIT(A) may be directed to admit additional evidences already filed in the office of the Ld. CIT(A), and to pass a fresh appellate order after providing reasonable opportunity to the assessee. Thus we set aside the impugned appellate order dated 18/02/2019 of the Ld. CIT(A); and we direct the Ld. CIT(A) to admit additional evidences already filed in the office of the Ld. CIT(A), and we further direct the Ld. CIT(A) to pass a fresh appellate order after providing reasonable opportunity to the assessee
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