2013 (12) TMI 473

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..... For the Appellant : Shri M Anil Kumar For the Respondents : Shri Mohan Pullikkal ORDER Per N.R.S. Ganesan (JM) All the appeals of the revenue 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 of Rule 46A of the I.T. Rules, 1962 accepted the additional evidence without any enquiry and without giving any opportunity to the assessing officer. According to the ld.representative, the ent .....

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..... ule 46A of the Income- tax Rules specifically says that the Appellate Commissioner shall not take into account any evidence produced unless and until the assessing officer was allowed a reasonable opportunity to examine the evidence or documents, the ld.counsel very fairly submitted that in that case, he has 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 not take into account any evidence produc .....

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..... onal material while rendering decision on the appeals filed by the taxpayer. In this case, the Commissioner of Income-tax(A) has granted entire relief only on the basis of the additional material filed by the taxpayers. Therefore, this Tribunal is of the considered opinion that there was a gross violation of Rule 46A of the Income-tax Rules, 1962. Moreover, the taxpayers also have no objection to go back to the assessing officer for re-examination. In view 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 taxpa .....

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