Rule 46A(3) – ITAT restores matter to AO for consideration of additional evidence filed before CIT(A)

During the argument, the ld. DR submitted that the case should be restored to the file of the Assessing Officer for compliance of Rule 46A(3) of the Rules and the AR contended that if we reach to the conclusion that the matter needs to be considered by the authorities below, then the matter should be restored to the file of the ld. Commissioner of Income Tax(A). After careful consideration of above submissions and facts and circumstances of the case, we note that the ld. Commissioner of Income Tax(A) considered additional evidence violating Rule 46A(3) of the Rules but at the same time, we als...