2014 (6) TMI 464

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..... iew of the case reason recorded by Assessing Officer in the assessment order, relief allowed by the ld. CIT(A)-II, Lucknow may be rejected and order under section 143(3) may kindly be restored. 2. During the course of hearing of the appeal, the ld. D.R. has invited our attention that the ld. CIT(A) has admitted additional evidence and the same was taken into account while deciding the appeal in favour of the assessee without confronting the additional evidence to the Assessing Officer. The ld. D.R. has further contended that as per provisions of Rule 46A of the Income-tax Rules, 1962, the ld. CIT(A) is required to confront the additional evidence filed before him to the Assessing Officer and after calling remand report/comments on the addi .....

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..... fact is quite evident from the paper book filed by the assessee, in which he has given a certificate that the documents mentioned at Sl. No.1 to 14 were placed before the ld. CIT(A). Therefore, additional evidence was filed before the ld. CIT(A) in order to prove the genuineness of the deposits. From a careful perusal of the order of the ld. CIT(A), we do find any iota of evidence that the additional evidence was ever confronted to the Assessing Officer before taking cognizance of the same for adjudicating the appeal filed before him. 5. As per Rule 46A, additional evidence filed by the assessee can only be admitted after its proper confrontation to the Assessing Officer. Without confronting the additional evidence to the Assessing Office .....

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..... ed a reasonable opportunity-- (a) to examine the evidence or document or to cross-examine 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 appeal, or for any other substantial cause including the enhancement of the assessment or penalty (whether on his own motion or on the request of the Assessing Officer) under clause (a) of sub-section (1) of section 251 or the imposition o .....

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