https://www.taxtmi.com/caselaws?id=449115 ITAT Jodhpur set aside CIT(A)[NFAC] order for de novo adjudication after CIT(A) failed to consider additional evidence and remand report submitted under Rule 46A of IT Rules. The tribunal found that while CIT(A) Bikaner had initially admitted the additional evidence by forwarding it to ACIT, the case transfer to CIT(A)[NFAC] under the new Faceless Appeal Scheme resulted in the evidence not being discussed in the final order. Considering this as human error during transition to the new system, ITAT directed fresh adjudication with proper consideration of all evidence and adequate opportunity to the assessee. en-us Fri, 10 Nov 2023 00:00:00 +0530 Tue, 06 Feb 2024 08:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449115 ITAT Jodhpur set aside CIT(A)[NFAC] order for de novo adjudication after CIT(A) failed to consider additional evidence and remand report submitted under Rule 46A of IT Rules. The tribunal found that while CIT(A) Bikaner had initially admitted the additional evidence by forwarding it to ACIT, the case transfer to CIT(A)[NFAC] under the new Faceless Appeal Scheme resulted in the evidence not being discussed in the final order. Considering this as human error during transition to the new system, ITAT directed fresh adjudication with proper consideration of all evidence and adequate opportunity to the assessee. Case-Laws Income Tax Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449115