https://www.taxtmi.com/caselaws?id=394651 The Tribunal allowed the revenue's appeal for statistical purposes, setting aside the CIT(A)'s order due to non-compliance with Rule 46A of the Income Tax Rules, 1962. The case was remanded to the CIT(A) for a fresh decision, emphasizing the necessity of following proper procedures in admitting and considering new evidence. The Tribunal directed the CIT(A) to provide a fair opportunity for both the Assessing Officer and the assessee to be heard, ensuring compliance with the law. Additional grounds were permitted for statistical purposes, while other grounds were considered moot. en-us Mon, 10 Feb 2020 00:00:00 +0530 Mon, 20 Apr 2020 12:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394651 The Tribunal allowed the revenue's appeal for statistical purposes, setting aside the CIT(A)'s order due to non-compliance with Rule 46A of the Income Tax Rules, 1962. The case was remanded to the CIT(A) for a fresh decision, emphasizing the necessity of following proper procedures in admitting and considering new evidence. The Tribunal directed the CIT(A) to provide a fair opportunity for both the Assessing Officer and the assessee to be heard, ensuring compliance with the law. Additional grounds were permitted for statistical purposes, while other grounds were considered moot. Case-Laws Income Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394651