Rule 46A Violation — Matter Remanded to CIT(A) as Additional Evidence Accepted without Giving AO Opportunity

ACIT Vs FT Textiles Private Limited (ITAT Mumbai)

The Revenue appealed against CIT(A)’s order which had condoned delay of more than 900 days and allowed expenditure claim deleted by CPC u/s 143(1) due to non-uploading of “Other Expenses” details. ITAT held that while CIT(A) can admit additional evidence, mandatory compliance with Rule 46A procedures is essential.

The assessee argued that adjustment was made due to technical glitches while filing return and details were later

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