https://www.taxtmi.com/caselaws?id=768212 The ITAT Chennai set aside both the CIT(A) and AO orders for violating natural justice principles. The CIT(A) erred by admitting additional evidence without providing the AO an opportunity to examine it, breaching Rule 46A. The AO's order was also set aside for being cryptic and inadequately reasoned. The matter was remanded to the AO for de novo assessment with directions to provide adequate hearing opportunity. The assessee was directed to file all evidence before the AO, with non-compliance subject to adverse inference. en-us Fri, 30 Aug 2024 00:00:00 +0530 Thu, 03 Apr 2025 07:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768212 The ITAT Chennai set aside both the CIT(A) and AO orders for violating natural justice principles. The CIT(A) erred by admitting additional evidence without providing the AO an opportunity to examine it, breaching Rule 46A. The AO's order was also set aside for being cryptic and inadequately reasoned. The matter was remanded to the AO for de novo assessment with directions to provide adequate hearing opportunity. The assessee was directed to file all evidence before the AO, with non-compliance subject to adverse inference. Case-Laws Income Tax Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768212