TMI Blog2022 (4) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... stage, learned Commissioner (Appeals) has deleted the additions. Thus, in our view, not only there is gross violation of Rules of Natural Justice but the mandate of Rule 46A(3) has been bypassed. In view of the aforesaid, we are inclined to set aside the impugned order of learned Commissioner (Appeals) and restore the issues to the file of learned Commissioner (Appeals) for de novo adjudication. It is made clear, in case learned Commissioner (Appeals) intends to rely upon any fresh evidence filed by the assessee in course of appellate proceeding, he must provide opportunity to the Assessing Officer to examine them and submit a report on the acceptability or otherwise of assessee's claim based on such evidence. Needless to mention, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ua the assessee after hearing learned Departmental Representative and perusing materials on record. 3. Only effective ground raised by the assessee reads as under: 1. The Ld. CIT(A) erred in deleting the addition of ₹ 14,43,56,281/- on account of undisclosed income, ₹ 58,47,278/- on account of unexplained expenditure u/s. 69-C of the I.T. Act and ₹ 6,74,35,815/- on account of unexplained investment u/s. 69 of the 1. T. Act made by the AO and admitting and relying on the additional grounds raised additional evidences produced by the assessee during the course of appellate proceedings in contravention to Sub-rule 1 and also in contravention to Sub-rule 3 of Rule 46A of I.T. Rules, 1962, which provides the conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , deleted the additions made by the Assessing Officer. 6. Before us, learned Departmental Representative submitted, in course of assessment proceeding, the assessee neither appeared, nor complied with various queries raised by the assessee. Whereas, before learned first appellate authority, assessee made submissions and furnished evidences to contest the additions made by the Assessing Officer. Accepting the submissions made and evidences furnished, learned Commissioner (Appeals) deleted the additions made by the Assessing Officer. Learned Departmental Representative submitted, in course of assessment proceeding, the assessee had not furnished any evidence whatsoever to reconcile various discrepancies available in CIB information. He sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 46A(3), learned Commissioner (Appeals) is duty-bound to give an opportunity to the Assessing Officer to examine the fresh evidences filed by the assessee and have his say on the authenticity of such evidences, however, prima face, it appears that no such opportunity was extended to the Assessing Officer. Purely based on the submissions made and the evidences furnished at the appellate stage, learned Commissioner (Appeals) has deleted the additions. Thus, in our view, not only there is gross violation of Rules of Natural Justice but the mandate of Rule 46A(3) has been bypassed. In view of the aforesaid, we are inclined to set aside the impugned order of learned Commissioner (Appeals) and restore the issues to the file of learned Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
