ITAT remits back case to CIT(A) where it does not considered additional evidence under Rule 46A

The issue in this appeal of the assessee is regard to the order of CIT(A) who disposed off the appeal filed by assessee before giving sufficient opportunity to the assessee.

In this matter, the Ld. CIT(A) communicated to the assessee that the case will be transferred to the Assessing Officer for review and the AO will issue notice and she will receive notice from the Assessing Officer. However, the appeal was disposed off dismissing the appeal without giving sufficient opportunity to the assessee. ITAT noted that CIT(A) disposed off the appeal filed by the assessee without admitting the aditional evidence furnished by the assesee under rule 46A of The Income Tax Act, 1961 (The Act) on the grounds that AO provided several opportunities and the assessee failed to produce the evidences before the AO and, therefore, the additional evidences cannot to be admitted under Rule 46A of the Act. Assessee contented that only in the month of October, 2017 she came to know that the AO has issued notice to be present before him. Assessee contended that in 2012 she shifted her house/residence and, therefore, could not receive notices said to have been issued earlier. ITAT further noted that on a perusal of the Ld. CIT(Appeals) order it is not known as to how many opportunities were given to the assessee to explain her case. Therefore, taking the totality of facts and circumstances into consideration, ITAT deemed fit to restore this appeal to the file of the Ld.CIT(A) for denovo adjudication after providing reasonable opportunity of being heard to the assessee.

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