Failure to Follow Rule 46A Procedure Leads to Remand: Tribunal Allows Appeal for Statistical Purposes

Dharam Singh Vs ITO (ITAT Delhi) Failure to Follow Rule 46A Procedure Leads to Remand – Tribunal Allows Appeal for Statistical Purposes-CIT(A) Should Admit Evidence Filed with Proper Application – ITAT Restores Appeal Assessee filed appeal against the order of CIT(A)/NFAC, Delhi dated 20.12.2023 confirming assessment framed u/s 143(3) r.w.s. 147, wherein total income was determined at ₹1.50 crore as against returned income of ₹6.45 lakh. During appellate proceedings, assessee produced certain documents before CIT(A) for the first time but failed to accompany them with a proper applicat...