CIT(A) cannot vacate addition based on additional evidence without confronting AO

DCIT Vs Virendra Kumar Agrawal Jarway (ITAT Raipur)

ITAT Raipur held that vacating addition/ disallowances by CIT(A) based on additional documentary evidences filed before him without confronting AO is against the provisions of rule 46A of the Income Tax Rules, 1962. Thus, matter restored back to AO.

Facts- The present appeal is preferred by the revenue mainly on the ground that CIT(Appeals) had vacated the additions/disallowances that were made by the A.O by admitting the “additional documentary evidences” that were produced by the assessee appellant in

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