Appellate Authority needs to give reasonable opportunity to AO if additional evidence is admitted

ITO Vs Aruna Gullapalli (ITAT Hyderabad) ITAT Hyderabad held that it is mandatory for CIT(A) to grant responsible opportunity to the Assessing Officer in case additional evidence is admitted. However, in the present case, the documents based on which relief is granted was already available with the department and hence there is no violation of Rule 46A of the Income Tax Rules. Facts- The only effective ground raised by the revenue in the present appeal is that whether on the facts and in the circumstances of the case, the ld.CIT(A) is justified in law in allowing relief towards exemption u/s 5...