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Revenue and the assessee against the order of Ld. CIT(A)-I, Kolkata for A.Y. 2008-09, 2010-11 & 2011-12 respectively.
C.O.No.-74 & 55 & 56/Kol/2018 & & 1949 & 1950/Kol/2016 2. At the outset itself, Ld.AR brought to our notice that the assessee company is sick and the official liquidator has taken control over the company and has appointed him as the Authorized Representative on behalf of the assessee. for AY 2008-09 has been taken up as the lead case and the result of which will be followed in all AYs before us. The Ld.DR drew our attention to Ground Nos.2, 3, 4 & 5 wherein the Revenue has assailed the decision of Ld.CIT(A) in not following Rule 46A of the Income tax Rules, 1962 (in short “Rules”).
In order to buttress the fact that Rule 46A has been violated by the Ld.CIT(A) while deciding the appeal of the assessee, the Ld. DR drew our attention to the fact that during the assessment proceedings before the AO, the assessee contended that there was fire in its premises and, therefore, no documents could be produced before him.
However, during the appellate proceedings before Ld.CIT(A) the documents were produced for the first time, who in turn though called for the Remand Report, did not await for the report from the AO and had proceeded to pass the impugned order which according to the Ld.DR is in violation of Rule 46A of the Rules. We find considerable force in the aforesaid contention of the Ld.DR and since the Ld.AR could not controvert the fact that evidences produced for the first time before the CIT(A) was accepted without awaiting the Remand Report from the AO resulted in violation of Rule 46A of Rules, so we set aside the impugned order and remand the matter back to the file of AO to C.O.No.-74 & 55 & 56/Kol/2018 & & 1949 & 1950/Kol/2016 decide the issues afresh after giving opportunity to the assessee. The assessee is at liberty to produce all documents before the AO to substantiate its claims. The AO is directed to frame the assessment de- novo untrammeled by any observation/decision of the Ld.CIT(A). Thus, grounds raised by the Revenue are allowed for statistical purposes.
In the result, the appeals of the Revenue and CO of assessee are allowed for statistical purposes.
In the final result, all the appeals of the Department/assessee and C.Os of the assessee are allowed for statistical purposes as per direction given above for AY 2008-09.
Order is pronounced in the open court on 28thDecember, 2018.