Powers of CIT (Appeal) to admit Additional Evidence u/s 250(4) / Rule 46A and requirement to give A.O. an opportunity

CIT Vs. Manish Build Well Pvt. Ltd. (Delhi High Court)– In the present case, the CIT (A) has observed that the additional evidence should be admitted because the assessee was prevented by adducing them before the assessing officer. This observation takes care of clause (c) of sub-rule (1) of Rule 46A. The observation of the CIT (A) also takes care of sub-rule (2) under which he is required to record his reasons for admitting the additional evidence. Thus, the requirement of sub-rules (1) and (2) of Rule 46A have been complied with.