https://www.taxtmi.com/caselaws?id=772295 ITAT Hyderabad set aside CIT(A)'s order for improper admission of additional evidence under Rule 46A. The assessee filed bank statements and financial documents before CIT(A) for the first time without showing sufficient reasons for non-production during assessment. CIT(A) failed to provide reasonable opportunity to AO for examination and did not record written reasons for admission as mandated by Rule 46A(2) and (3). The tribunal directed CIT(A) to re-decide the appeal after complying with Rule 46A procedures regarding additional documentary evidence admission. en-us Wed, 04 Jun 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772295 ITAT Hyderabad set aside CIT(A)'s order for improper admission of additional evidence under Rule 46A. The assessee filed bank statements and financial documents before CIT(A) for the first time without showing sufficient reasons for non-production during assessment. CIT(A) failed to provide reasonable opportunity to AO for examination and did not record written reasons for admission as mandated by Rule 46A(2) and (3). The tribunal directed CIT(A) to re-decide the appeal after complying with Rule 46A procedures regarding additional documentary evidence admission. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772295