TMI Blog2024 (1) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be meet if we remand the matter to the CIT(A) for denovo consideration. CIT(A) shall follow the procedure as prescribed under Rule 46A of the Rules and may also exercise all powers that he has under the Act to summon third parties to appear before him and record their statements. After hearing the parties, the CIT(A) may pass such orders, as he deems fit, in accordance with law. We hereby quash and set aside the order passed by the ITAT. - K.R. SHRIRAM DR. NEELA GOKHALE, JJ. For the Petitioner : Dr. K. Shivaram, Senior Advocate a/w. Mr. Shashi Bekal. For the Respondents : Mr. Suresh Kumar. P.C. : 1. This petition is filed impugning an order dated 21st November 2022 passed by the Income Tax Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant at the time of hearing. IV. Non-compliance of Daily Order : Direction of the Hon'ble Tribunal via daily Order dated January 24, 2022 to the Departmental Representative to produce information/document to ascertain as to why the assessment was made under section 148 read with section 143(3) of the Act; The same was not complied by the Departmental Representative. 3. The misc. applications came to be rejected by the impugned order. The ITAT, while considering the rival submissions of the parties while hearing the misc. applications, as regards the alleged violation of Rule 46A of the Income Tax Rules, 1962 (the Rules) has observed that during the course of the hearing before the ITAT, the authorised representative of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uresh Kumar submitted that instead of calling for such a remand report, the CIT(A) proceeded to consider those documents and passed an order in favour of the assessee. Mr. Suresh Kumar submitted that in effect it is the department who is more affected by the CIT(A) not following the procedure prescribed under Rule 46A of the Rules. 6. Dr. Shivaram submitted that no such issue was raised by the Revenue in its grounds of appeal nor an opportunity was given to the assessee to explain the case of violation of principles of natural justice. 7. Be that as it may, the position is the assessee had relied on certain documents before the CIT(A) whereas the CIT(A) did not follow the procedure prescribed under Rule 46A of the Rules and call for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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