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TMI Blog2015 (4) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... the witnesses examined or permitted to produce any evidence or document in rebuttal to the additional evidence produced by the appellant. One of the conditions laid down in Rule 46A is that the Assessee is entitled to submit additional evidence if proper opportunity is not given by the Assessing Officer, during the course of assessment proceedings, but in that case CIT(A) is bound to record reasons in writing for admission of such additional evidence. In the present case such exercise has not been done by CIT(A)- Matter remanded back - Decided in favour of Revenue. - I.T. A. No. 2408/AHD/2010 - - - Dated:- 26-7-2013 - Shri G.C.Gupta And Shri Anil Chaturvedi JJ. For the Appellant : Shri O.P. Batheja Sr. D.R. For the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules. 4. Before us, the learned D.R. submitted that during the course of appellate proceedings, Assessee had filed various documents which were not filed before the Assessing Officer during the course of assessment proceedings. He further submitted that the learned CIT(A), after considering the submissions of Assessee and the additional evidence furnished before him decided the matters without giving an opportunity to Assessing Officer to examine the additional evidence. He further submitted that on the additional evidence furnished before CIT(A), no remand report was called for nor any comments were obtained from Assessing Officer. He thus submitted that the consideration of additional evidence without giving an opportunity to Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record reasons in writing for admission of such additional evidence. In the present case such exercise has not been done by CIT(A). He has also not passed speaking order with regard to nature of additional evidence submitted by the Assessee and its contents nor has he obtained any remand report from the Assessing Officer. Considering the aforesaid facts and in the interest of justice, we are of the view that the matter should be restored to the file of CIT(A). We accordingly restore the matter to the file of CIT(A) with the direction to follow the procedure laid down in Rule 46A of the Income Tax Rules with respect to the additional evidence filed by Assessee and then re-adjudicate the matter on merits as per the provisions of law and to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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