ITAT Sets Aside CIT(A) Order for Violating Rule 46A(3) in Admitting Fresh Evidence without AO’s Examination

The ITAT (Income Tax Appellate Tribunal) set aside a CITA (Commissioner of Income Tax (Appeals)) order for violating Rule 46A by admitting fresh evidence without allowing the Assessing Officer (AO) to examine it. Rule 46A of the Income Tax Rules lays down the procedure for admitting additional evidence at the appellate stage, which includes providing an opportunity to the AO to scrutinize and comment on it. The ITAT's decision emphasizes adherence to these procedural safeguards.