ACIT-7(1)(1), MUMBAI, MUMBAI vs. LOBO STAFFING SOLUTIONS PVT. LTD., MUMBAI

PER B.R. BASKARAN, A.M :

The Revenue has filed this appeal challenging the order dated
10-09-2024 passed by the Ld CIT(A), NFAC, New Delhi and it relates to the Assessment Year (AY.) 2021-22. The Revenue is aggrieved by the decision of the Ld CIT(A) in deleting the addition of difference between the gross receipts declared by the assessee and that is available in Form No.26AS. It is the case of the Revenue that the Ld CIT(A) has granted relief by 2
admitting additional evidences in violation of Rule 46A of I T Rules without confronting the same to the AO.
2. We heard the parties. Since the Ld CIT(A) has admitted and considered additional evidences without confronting them with the AO, there is violation of Rule 46A of I T Rules. Hence, we are of the view that the impugned issue needs to be restored to the file of the AO. Accordingly, we set aside the order passed by Ld CIT(A) and restore the impugned issue to the file of the AO for examining it afresh duly considering the additional evidences that were filed before Ld CIT(A) and also such other information and explanation that may be furnished by the assessee. We also direct the assessee to fully co-operate with the AO to complete the restored proceedings expeditiously.
3. In the result, the appeal filed by the Revenue is treated as allowed for statistical purposes.

Order pronounced in the open court on 05-02-2025 [ANIKESH BANERJEE]

[B.R. BASKARAN]
JUDICIAL MEMBER ACCOUNTANT MEMBER

Mumbai,
Dated: 05-02-2025

TNMM

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Copy to :
1)
The Appellant
2)
The Respondent
3)
The CIT concerned
4)
The D.R, ITAT, Mumbai
5)
Guard file

By Order

Dy./Asst.