Non-admission of additional evidence by CIT(A) untenable: Matter remanded

Janaki Ram Babji Rao Annam Vs ITO (ITAT Visakhapatnam)

ITAT Visakhapatnam held that CIT(A) didn’t admit the additional evidence produced by the assessee by simply holding that no request for admission of additional evidence under rule 46A was filed. Hence, matter remanded back to CIT(A) with direction to admit additional evidence.

Facts- The case of the assessee was selected for limited scrutiny through CASS to examine the sources for cash deposits made during the demonetization period. On verification of the bank account copies and the other material avai

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