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TMI Blog2013 (12) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... pertain to two independent taxpayers. Since common issue arises for consideration in all these appeals, we heard them together and dispose of the same by this common order. 2. Shri M Anil Kumar, the ld.DR submitted that the taxpayers in the course of the appellate proceedings before the Commissioner of Income- tax(A) have filed additional evidence. The Commissioner of Income-tax(A) in violation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner of Income-tax(A) in the course of the appellate proceedings even after receipt of notice of hearing. On a query from the bench whether the Commissioner of Income-tax(A) has given an opportunity to the assessing officer to controvert the contents in the additional material filed in the course of appellate proceedings, the ld.counsel for the taxpayer very fairly conceded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no objection in remitting back the file to the assessing officer for reconsideration. 4. We have considered the submissions of the ld.DR and the ld.counsel for the taxpayer. Admittedly, the taxpayer has filed additional evidence before the Commissioner of Income-tax(A) in the course of the appellate proceedings. Rule 46A(3) of the Income-tax Rules clearly stipulates that the Commissioner shall n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h were filed by the taxpayer as additional evidence. The matter would be entirely different in case, where the Commissioner of Income-tax(A) directed the taxpayer to produce the additional evidence under rule 46A(4) of the Income-tax Rules. In this case, it is not the case of the taxpayer that the Commissioner of Income-tax(A) directed him to produce an additional evidence. It is an admitted fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the above, the orders of the lower authorities are set aside and the entire issues raised by the revenue in the appeals are remitted back to the file of the assessing officer. The assessing officer shall reconsider the issues after considering the additional evidence filed by the taxpayers before the Commissioner of Income-tax(A) as also the material that may be filed by the taxpayers before t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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