9911796707
TMI Blog2012 (9) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice". The Assessing Officer after scrutiny made addition of Rs.1,96,70,515/- on account of inflation of expenses on account of labour, addition on account of difference between ESIC payments, addition of Rs.23,19,085/- on account of service Tax payments u/s.43B and Rs.1,50,000/- as unexplained agricultural income. The AO assessed the total income of the assessee at Rs.2,66,46,730/-. The matter was carried before the first appellate authority who confirmed the order of the Assessing Officer. Aggrieved with the same, the assessee is in appeal before us. 3. The stand of the assessee is that before the first appellate authority assessee filed additional evidences to substantiate his claim of the expenditure. A Remand Report in response to ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examine the evidence or the documents or to examine witness produced by the assessee. On plain reading of all these provision of 46A it is implicitly clear that the first stage is the assessee sought permission to lead additional evidence and once CIT(A) act upon same by calling remand report and thereafter CIT(A) was not justified to refused to admit the additional evidence produced by the assessee. Accordingly order of the CIT(A) was set aside. Following the same reasoning order of the CIT(A) be set aside. 6. On the other hand, Ld.DR for the revenue submitted that the assessee had apathy to the proceedings before the Assessing Officer. So the CIT(A) was justified in reviewing the order of Remand Report in response to the additional evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writing the reasons for its admission. (3) The Deputy Commissioner (Appeals), or as the case may be, the Commissioner (Appeals) shall not take into account any evidence produced under sub-rule (1) unless the Assessing Officer has been allowed a reasonable opportunity - (a) to examine the evidence or document or to crossexamine the witness produced by the appellant, or (b) to produce any evidence or document or any witness in rebuttal of the additional evidence produced by the appellant. (4) Nothing contained in this rule shall affect the power of the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner(Appeals) to direct the production of any document, or the examination of any witness, to enable him to dispose of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er which impliedly shows that according to the CIT(A) it is a-prima facie case and only after adducing the additional evidence he should asked for Remand Report from the concerned Assessing Officer. In view of this subsequent review to withdraw the order for entertaining additional evidence by not calling the Remand Report is not justified. In the interest of justice we set aside the order of CIT(A) and restore matter to him with direction to decide the same in light of above discussion after providing due opportunity of hearing to assessee. The assessee is also directed to cooperate in proceeding before him. Since we are setting aside the order on preliminary issue we refrain to comment on merit of issue at hand. 10. In the result, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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