An appellate authority cannot grant relief on the basis of fresh...

An appellate authority cannot grant relief on the basis of fresh evidence without following Rule 46A(3), including seeking a remand report from the AO. Here, the assessee's claim that the provision for expenses matched invoices received in the next year was not supported by the material on record before the AO, and complete expenditure details were also missing. The ITAT therefore set aside the deletion of the disallowance and restored the matter to the jurisdictional AO for fresh verification of the provision, the subsequent invoices, and the supporting evidence after giving the assessee an opportunity to produce complete details.

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