CIT(A) can admit additional evidence after giving full opportunity to AO

Sanjeev Mittal Vs DCIT (ITAT Delhi) In the case of Sanjeev Mittal vs. DCIT, the Income Tax Appellate Tribunal (ITAT) in Delhi dealt with cross-appeals filed by both the Revenue and the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for the Assessment Year (AY) 2014-15. The issues raised in the appeals pertained to various additions and disallowances made by the Assessing Officer (AO) during the assessment proceedings. The Revenue raised concerns regarding the admission of additional evidence by the CIT(A) under Rule 46A(1) of the Income Tax Rules, 1962, and the...