ACIT 17(2), MUMBAI vs. EASTERN OVERSEAS CORPORATION, MUMBAI

None appeared on behalf of the assessee. The Chartered Account’s firm moved a petition for seeking adjournment. We notice from the record that the said Chartered Account’s firm is not authorized to appear on behalf of the assessee. Hence we are unable to accept an application filed by the Chartered Accounts and confined to disposed off the appeal ex-parte, without the presence of the assessee. We have heard the learned DR and perused the record, it was pointed that the learned CIT(A) has granted relief by accepting certain additional evidences, without confronting the same with the Assessing Officer. The said action of learned CIT(A) is against the provisions of Rule 46A of the Income Tax Rules. Accordingly, we set aside the order of learned CIT(A) and restore the issues to the file of the Assessing Officer with the direction to re-examination of the same afresh by considering the additional evidences adduced by the assessee before learned CIT(A) after giving adequate opportunity of being heard to the assessee. The Assessing Officer may take appropriate decision in accordance with law.