Deletion based on evidences produced before CIT(A) without giving opportunity to AO violates rule 46A

DCIT Vs Villa Mode Exports (India) Pvt Ltd (ITAT Mumbai) ITAT Mumbai held that CIT(A) deleted the additions/ disallowances on the basis of information/ evidences filed before him without providing any opportunity to AO is in violation of rule 46A of the Income Tax Rules. Accordingly, matter restored back to CIT(A). Facts- The case of the assessee was selected for scrutiny and statutory notice under the Income Tax Act were issued. However, the assessee didn’t respond to explanation or query raised by AO. In absence of response, AO made addition u/s 68 and other disallowances. CIT(A) deleted t...