TaxTMI 
TaxTMI 
2018 (5) TMI 747
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....eferred to as 'the Act') dated 07.03.2016. 2. The Grievances raised by the assessee are as follows: "1) For that on the facts and the circumstances of the case, Ld. CIT(A) erred in confirming the action of the Assessing Officer in making a disallowance of Rs. 12,99,609/- under the head cash rebate. 2) That the appellant craves leave to add, alter or delete all or any of the ground of appeal." 3. At the outset itself, the ld. counsel for the assessee submitted before us that the assessee, during the appellate proceedings, had filed additional evidences in respect of rebate expenses before the ld. CIT(A) [Vide P.B 26 to 76]. These additional evidences were considered by the ld. CIT(A) but had not been sent to the Assessing Officer for....
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..... Moreover, the certificate of the doctor showing that assessee's AR was feeling illness, is also dated 22.02.2016 whereas the hearing fixed before the Assessing Officer was on 05.02.2016, therefore, the Doctor`s certificate should not be relied. 5. We have given a careful consideration to the rival submissions and perused the materials available on record, we note that there is a violation of Rule 46A of the I.T. Rules as the assessee has submitted additional evidences (Vide P.B. 26 to 76) to prove the genuineness of the cash rebate and the same has not been sent to AO for his verification. The ld. CIT(A) has himself mentioned and acknowledged the assessee's submission in para No.4 of his order, stating that the assessee has submitted add....
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....red by the AO, and can do what the AO can do and can direct the AO to do what he has failed to do but in this case, the CIT(A) did not exercise this right. This power, which is recognized in sub-s. (4) of s. 250, has to be exercised by the CIT(A) and there should be material on record to show that he, while disposing of the appeal, had directed further enquiry and called for the confirmation letters from the assessee even in respect of receipt of monies from customers by way of cheques. Rule 46A is a provision which is invoked, on the other hand, by the assessee who is in an appeal before the CIT(A). Once the assessee invokes r. 46A and prays for admission of additional evidence before the CIT(A), then the procedure prescribed in the said r....
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....her than the evidence adduced by him before the AO. After making such a general statement, exceptions have been carved out that in certain circumstances it would be open to the CIT(A) to admit additional evidence. Therefore, additional evidence can be produced at the first appellate stage when conditions stipulated in the r. 46A are satisfied and a finding is recorded. The conditions prescribed in r. 46A must be shown to exist before additional evidence is admitted and every procedural requirement mentioned in the rule has to be strictly complied with so that the rule is meaningfully exercised and not exercised in a routine or cursory manner. A distinction should be recognized and maintained between a case where the assessee invokes r. 46A ....