Additional Evidence cannot be accepted without complying Income Tax Rule 46A

ITO Vs Tilak Proficient Nidhi Limited (ITAT Allahabad)

The ld. CIT(A) simply accepted all the contentions /additional evidences filed by the assessee, without complying with Rule 46A of the Income Tax Rules, 1962, as it was incumbent on ld. CIT(A) to have forwarded all these additional evidences/explanations filed by assessee to the AO for its remand report/comments/rebuttal. Thus, there is clearly a breach of Rule 46A of the 1962 Rule, which had made appellate order passed by ld. CIT(A) unsustainable in the eyes of law.

FULL TEXT OF THE ORDER OF ITAT ALLAHABAD

This appeal, filed by Revenue, being ITA No.108/Alld./2020, is directed against an appellate order dated 22.09.2020 in Appeal No. CIT(A), Allahabad/10695/2019-20 passed by learned Commissioner of Income Tax (Appeals), Allahabad (hereinafter called “the CIT(A)”),for assessment year(ay):2017-18, the appellate proceedings had arisen before learned CIT(A) from assessment order dated 24^th December, 2019 passed by learned Assessing Officer (hereinafter called “the AO”) under Section 143(3) of the Income-tax Act,1961(hereinafter called “the Act”)(DIN & Order No. ITBA/AST/S/143(3)/ 2019-20/1023039385(1).

2. The grounds of appeal raised by Revenue in ITA No. 108/Alld./2020 for assessment year 2017-18, in memo of appeal filed with Income-Tax Appellate ITA No.1 08/ALLD/2020 Assessment Year: 2017-18 Tilak Proficient Nidhi Ltd. , Allahabad U.P. Tribunal, Allahabad Bench , Allahabad(hereinafter called “ the tribunal”) , reads as under:-

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