Any order passed by the CIT(A) granting relief to the appellant by admitting additional evidence but without giving a specific opportunity of being heard to the A O. to rebut the same is in contravention of rule 46A(3). Such orders are liable to be set aside and the matters are normally restored back 'to the file of the AO. for fresh examination.
For the analysis of the entire issue with reference to Rule 46A, please refer my article available at -
http://subashagarwal.blogspot.in/search/label/ADMISSION%20OF%20ADDITIONAL%20EVIDENCE%20BY%20THE%20CIT%28A%29-%20BACK%20TO%20SQUARE%20ONE%20AT%20TRIBUNAL%20STAGE