Assessee produced certain additional evidences/enclosures on basis of which he deleted impugned additions made as cash credits. Tribunal held that CIT (A) had admitted additional evidences without complying to rule 46A, hence, impugned order of deleting additions on basis of such additional documents by CIT (A) was held to be unjustified. (AY. 2009-10)
ACIT v. Kandoi Transport Ltd. (2020) 185 ITD 358 (Cuttack) (Trib.)
S. 251 : Appeal-Commissioner (Appeals)-Powers-Additional evidence-Cash credits-No opportunity was given to the AO-Rule 46A is violated. [S. 68, R.46A]