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TMI Blog2015 (4) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... and report of the AO on the admissibility of additional evidence and the Assessing Officer objected to the admission of additional evidence without verifying, examining and commenting upon the merits of the additional evidence. From the vigilant reading of the impugned order we note that the CIT(A) rejected the objection of the AO and admitted the additional evidence but the remand report of the AO was not called and AO was not allowed to comment upon the merits of the additional evidence. In this situation, it can safely be presumed that the CIT(A) considered additional evidence in violation of Rule 46A of the Rules and granted relief for the assessee. - Matter remanded back - Decided in favour of Revenue. - ITA NO. 2363/DEL/2013 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer noted that since the assessee did not produce any details in support of expenses claimed in the return of income therefore, he disallowed entire amount of expenses to the total income of the assessee. Being aggrieved by the above assessment order, the Assessee preferred an appeal before CIT(A) which was allowed by passing the impugned order and the first appellate authority deleted the entire addition made by the AO. Now the aggrieved revenue is before this Tribunal with the grounds as reproduced hereinabove. 4. Apropos ground nos. 1 2 :- We have heard argument of both the sides and carefully perused the relevant material available on record before us. The Ld. Departmental Representative (DR) submitted that the CIT(A) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered by the First Appellate Authority as per provisions of Rule 46A of the Rules. However, the Ld. Counsel of the assessee finally submitted that if it is found just and proper then the case may be restored to the file of AO for afresh adjudication and the assessee has no serious objection to that. 6. On carefully consideration of above rival contention of both the sides at the very outset, we note that the Assessing Officer completed assessment proceedings ex partie u/s 144 of the Act and the assessee was prevented by this reason in filing necessary and relevant explanation, details and evidence before the AO. Hence, we further, hold that in this situation the assessee was having right to submit additional evidence during First Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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