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TMI Blog2013 (10) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... O proceeded to complete the assessment on 31.12.2010 i.e., within a span of 20 days. This, in our view, resultantly implies that the assessee has not been provided with proper opportunity in the light of rule 46A (1) (d) which provides one of the exceptional circumstances under which the Ld.CIT(A) can admit the additional evidence in the first appellate proceedings. It is also relevant to note tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue by : Shri Ashwani Sinha O R D E R PER DR. S.T.M. PAVALAN, JM: This appeal filed by the Revenue is directed against the order of the Ld.CIT(A) - 27, Mumbai dated 27.06.2012 for the Assessment Year 2005-06. 2. In this appeal, the Revenue has agitated the action of the Ld.CIT(A) in allowing additional evidence during the first appellate proceedings on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letters and details of actual repayment made and thereby relying on the same deleted the impugned addition. Aggrieved by the impugned decision, the Revenue is in appeal before us. 4. Having regard both the sides and perused the material on record, it is pertinent to note that the Ld.CIT(A) in para 7.5.1 of the order has observed that the AO issued the notice u/s 142(1) for the first time on 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, the Ld.CIT(A) has called for a remand report from the AO on the additional evidence furnished by the assessee and accordingly considered the submission of the AO dated 27.01.2012 by giving proper opportunity to the AO to examine the said additional evidence. Considering the facts and position of law in toto, we are of the view that the Ld.CIT(A) has not contravened Rule 46A of the I.T. Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
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