Accepting additional evidence and granting relief u/s. 10(26AAA) by CIT(A) without hearing AO not justifiable

ITO Vs Bhumika Rai (ITAT Kolkata) ITAT Kolkata held that CIT(A) accepted additional evidence and allowed the relief u/s. 10(26AAA) of the Income Tax Act without allowing an opportunity of being heard to AO. Therefore, the order of CIT(A) is in contravention of Rule 46A(3) of the I.T. Rules, 1962. Accordingly, appeal of revenue allowed and matter restored back. Facts- The assessee is engaged in the business of LPG cylinders under the name and style of M/s Nayuma Indane and DTH services. She is an authorized dealer of Indian Oil Corporation Limited and received commission income on DTH services ...