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TMI Blog2012 (9) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 AO. In view of this subsequent review to withdraw the order for entertaining additional evidence by not calling the Remand Report is not justified - thus it is advisable to restore matter - in favour of assessee for statistical purposes. - I.T.A. No. 610/PN/2012 - - - Dated:- 20-6-2012 - SHRI SHAILENDRA KUMAR YADAV, AND SHRI R.K.PANDA, JJ. Appellant by: Shri Chetan Karia Ajay Khare Respondent by: Shri Adarsh Kumar Modi, CIT ORDER PER SHAILENDRA KUMAR YADAV, JM This appeal by the assessee is directed against the order of the CIT(A)-I, Nashik dated 31-01-2012 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. Thereafter, according to the CIT(A) nothing was heard from concerned Assessing Officer. Therefore, the CIT(A) reviewing the subject matter on the direction given by predecessor vide letter dated 11/02/2010 to the Assessing Officer was withdrawn vide his letter dated 22/06/2011 to the Assessing Officer. The CIT(A) having gone through the details without calling remand report decided against the assessee. Same has been opposed before us on fact and law. 5. Ld.Authorised Representative raised issue before us that once the CIT(A) has called for Remand Report he has not supposed to review by not insisting the same. According to the Ld.Authorised Representative the similar view has been taking in case of Shahrukh Khan Vs. DCIT Spl.Rg.21, Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the Assessing Officer, except in the following circumstances, namely :- (a) Where the Assessing Officer has refused to admit evidence which ought to have been admitted; or (b) Where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the Assessing Officer ; or (c) Where the appellant was prevented by sufficient cause from producing before the Assessing Officer any evidence which is relevant to any ground of appeal; or (d) Where the Assessing Officer has made the order appealed against without giving sufficient opportunity to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any additional evidence is produced before first appellate authority then the said appellate authority will record reasons in writing for admitting such additional evidence, as per the requirement of sub-rule (2). Once it is done, same should not be review as held in Shahrukh Khan (Supra). After permitting an assessee to adduce additional evidence next stage would come that Assessing Officer is to be granted an opportunity to examine the evidence or the documents or to examine the witness produced by the assessee. Thus on plain reading of provision of rule 46A of rule it is evident that first stage is the assessee sought permission for admission of additional evidence, the next stage would come that such permission would be granted by rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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