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2024 (2) TMI 266 - ITAT JODHPURNon acceptance of fresh evidence submitted u/r 46A of the I. T. Rules by CIT(A) - HELD THAT:- Once, the CIT(A), Bikaner had forwarded copies of additional evidence to the ACIT -Sriganganagar, it means, that CIT(A) has admitted the additional evidence. Once ld.CIT(A) admits the additional evidence, he is duty bound to discuss the additional evidence, remand report in the order under section 250 of the Act. However, in this case, it seems that the case was transferred from CIT(A), Bikaner to CIT(A)[NFAC]. Since for the first time CBDT had introduced the Faceless Appeal Scheme for adjudication by CIT(A), it is possible that in the transition, the ld.CIT(A)[NFAC] had not received copies of the additional evidence filed by assessee. As a result CIT(A)[NFAC] failed to discuss the additional evidence and remand report. In these facts and circumstances of the case, as the Faceless Appeal was a new concept to CIT(A) as well as Assessee, the error which has crept is a possible human error. In these facts and circumstances of the case, we deem it appropriate to set-aside the order of ld.CIT(A)[NFAC] to ld.CIT(A) for denovo adjudication. CIT(A) shall consider the additional evidence filed by the assessee, consider remand report. The ld.CIT(A) shall also provide opportunity to the assessee. Assessee shall also be at liberty to file necessary documents before the ld.CIT(A). Accordingly, the Ground No.4 is allowed for statistical purpose.
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