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TMI Blog2014 (6) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... d report and the evidence was taken into account by the CIT(A) while deleting the addition made by the AO - there is a clear violation of the provisions of rule 46A of the Rules – the order of the CIT(A) suffers from infirmity and it is not valid in the eyes of law – thus, the order of the CIT(A) is set aside and the matter is remitted back to the AO for re-adjudication – Decided in favour of Revenue. - ITA No. 343/LKW/2012 - - - Dated:- 29-5-2014 - Shri Sunil Kumar Yadav And Shri. A. K. Garodia,JJ. For the Appellant : Shri. Ajai Kumar, D. R. For the Respondent : Shri. P. K. Kapoor, C.A. ORDER Per Sunil Kumar Yadav: This appeal is preferred by the Revenue against the order of the ld. CIT(A) on the following gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the I.T. Rules. 3. The ld. counsel for the assessee, on the other hand, has submitted that the ld. CIT(A) himself has made necessary enquiry from the assessee and in response thereto it has filed evidence which was taken into account by the ld. CIT(A) while adjudicating the issue. The ld. counsel for the assessee has further contended that the ld. CIT(A) is armed with coterminus power of that of the Assessing Officer and can make enquiry during the course of appellate proceedings. Therefore, there is no error in the order of the ld. CIT(A) in admitting the additional evidence while adjudicating the impugned issue. 4. Having heard the rival submissions and from a careful perusal of the orders of the authorities below and the documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ept 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 to adduce evidence relevant to any ground of appeal. (2) No evidence shall be admitted under sub-rule (1) unless the Deputy Commissioner (Appeals) or, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the additional evidence to the Assessing Officer. If it is not confronted, consideration of the same is not proper for adjudicating the impugned issue. 7. Admittedly, in the instant case additional evidence containing 73 pages were filed for the first time before the ld. CIT(A) and it was never confronted to the Assessing Officer for his comments or for remand report and the evidence was taken into account by the ld. CIT(A) while deleting the addition made by the Assessing Officer. Therefore, there is a clear violation of the provisions of rule 46A of the I.T. Rules and we are of the view that the order of the ld. CIT(A) suffers from infirmity and it is not valid in the eyes of law. We, therefore, set aside the order of the ld. CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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