Appeal Dismissed: No Additional Evidence Filed Under Rule 46A

DCIT Vs Ajay Jain (ITAT Delhi) Written submissions are not additional evidence- No Violation of Rule 46A When All Evidence Was Already Before AO- This Revenue appeal concerned the order of CIT(A) arising from an ex-parte assessment u/s 144. The only grievance of the Department before the Tribunal was that the CIT(A) had allegedly admitted additional evidence without following the procedure prescribed under Rule 46A. Assessee’s counsel clarified that no new evidence was filed before the CIT(A). All relevant records had already been placed before the AO during assessment proceedings, includin...