https://www.taxtmi.com/highlights?id=74659 Non acceptance of fresh evidence submitted u/r 46A of the I. T. Rules by CIT(A) - Tribunal noted that, it is possible that in the transition, the ld.CIT(A)[NFAC] had not received copies of the additional evidence filed by assessee. - Consequently, the Tribunal held that, as the Faceless Appeal was a new concept to CIT(A) as well as Assessee, the error which has crept is a possible human error and restored the matter to ld.CIT(A) for denovo adjudication. en-us Tue, 06 Feb 2024 17:47:43 +0530 Tue, 06 Feb 2024 17:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74659 Non acceptance of fresh evidence submitted u/r 46A of the I. T. Rules by CIT(A) - Tribunal noted that, it is possible that in the transition, the ld.CIT(A)[NFAC] had not received copies of the additional evidence filed by assessee. - Consequently, the Tribunal held that, as the Faceless Appeal was a new concept to CIT(A) as well as Assessee, the error which has crept is a possible human error and restored the matter to ld.CIT(A) for denovo adjudication. Highlights Income Tax Tue, 06 Feb 2024 17:47:43 +0530 https://www.taxtmi.com/highlights?id=74659