2015 (12) TMI 1844

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..... al evidence u/r. 46A of the Rules. In order to meet the ends of justice, we are of the considered view that the order passed by learned CIT(A) without deciding the application for leading additional evidence moved by the assessee is not sustainable in the eyes of law and therefore the same is set aside and send back to the file of learned CIT(A) with the direction to decide the application moved b .....

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..... y outset learned AR appearing on behalf of the assessee has drawn our attention to page No. 35 of the paper book wherein an application under Rule 46A of the Income Tax Rules was moved by the assessee before learned CIT(A) at the time when appeal was pending before learned CIT(A) and Saint-Gobain Gyproc India Ltd on perusal of the detailed impugned order of learned CIT(A) we do not find any mentio .....

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..... he file of learned CIT(A) with the direction to decide the application moved by the assessee u/r. 46A after providing opportunity to the assessee. Learned CIT(A) is further directed to pass a fresh order of appeal after deciding the application for leading additional evidence u/r. 46A as per law. 5. As we have set aside the impugned order of learned CIT(A) and send back the file, therefore othe .....

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