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Income Tax Appellate Tribunal, DELHIBENCH ‘D’, NEW DELHI
Before: Sh. Saktijit DeyDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the Revenue against the order of ld. CIT(A)-42, New Delhi dated 29.12.2017.
Following grounds have been raised by the Revenue:
“2. Whether on the facts and circumstances of the case, the ld. CIT(A) erred in admitting additional evidence in haste, in violation of Rule 46A.
Whether on the facts and circumstances of the case, the ld. CIT(A) erred in not giving proper opportunity to the AO to examine the additional evidence to enable to him to submit remand report. The ld. CIT(A) ignored the letter dated 08.12.2017 sent by AO (received on 12.12.2017 by ld. CIT(A)) seeking time for submitting remand report.”
Santusthi Homes Pvt. Ltd. 3. Heard the arguments of both the parties and perused the material available on record.
The assessee vide letter dated 29.08.2017 submitted additional evidences before the ld. CIT(A) which were hitherto not before the AO. The AO vide letter dated 08.12.2017 sought more time to submit the remand report. The ld. CIT(A) passed the order on 29.12.2017 without the remand report from the AO. Since, the procedure laid down under Rule 46A has not been adhered by the ld. CIT(A), we hereby remand the matter back to the file of the ld. CIT(A) to follow the due procedure, afford an opportunity to the Assessing Officer and to complete the proceedings in accordance with the provisions of the Income Tax Act.
In the result, the appeal of the Revenue is allowed for statistical purpose. Order Pronounced in the Open Court on 24/01/2023.