TaxTMI 
TaxTMI 
2025 (4) TMI 126
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.... appeals Nos.180 and 323 the Revenue and the assesse have respectively challenged order u/s 250 dated 29.11.2023 passed by Ld. CIT(A). ITA no 180/Chny/2024 2.0 We would like to take the appeal of the Revenue first. Through the aforementioned appeal Revenue has raised 4 grounds of appeal, inter-alia, challenging action of the CIT(A) in deleting additions by Ld. AO on account of notional interest, addition of allowing exempt income even though assesse was resident in India, doubtful bank deposits as well as violation of rule 46A .It is seen that the Revenue has raised an all important issue vide ground number 4 of violation of principle of Natural justice. The Ld. DR would like us to believe that the CIT appeal has awarded relief to the as....
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....eals) or, as the case may be, the Commissioner (Appeals) records in writing the reasons for its admission.(3)The Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) shall not take into account any evidence produced under sub-rule (1) unless the Assessing Officer has been allowed a reasonable opportunity-(a)to examine the evidence or document or to cross-examine the witness produced by the appellant, or(b)to produce any evidence or document or any witness in rebuttal of the additional evidence produced by the appellant.(4)Nothing contained in this rule shall affect the power of the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) to direct the production of any document, or the exa....
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.....0 On the impugned matter we have also noted para 3.5 on page 3 of the order of Ld. CIT(A) supra, where in it is vividly evident that the Ld. CIT(A) entertained from assesse documents comprising copy of passport, emails communication from his employer, and copies of Bank account . Page 2 of AOs orders evidences that the Ld. AO had asked for these details. Within meanings of provisions of Rule 46 A supra, any information which the Ld. AO had asked during assessment proceedings cannot be considered by the Ld. First Appellate Authority for any relief unless the AO is provided an opportunity of examining the same. The order of Ld. First Appellate Authority thus falls in mischief of being violative of natural justice available to the AO. It is t....