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Rule 46A. The assessee submitted that additional evidence before the CIT(A), but the CIT(A) has not admitted the same. The CIT(A) should have looked into the additional evidences while arriving at the proper conclusion which the CIT(A) failed to do so. In the present case, the assessment order was passed under Section 144 of the Act which shows that the Assessing Officer has not seen any evidences while making additions. Thus, we are admitting the additional evidence filed before the CIT(A). ITAT DELHI on May 15, 2020 AY 2010-11. Rakesh Aggarwal vs. ITO
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The issue is restored to the file of the AO as the assessee was not provided adverse material used by the AO while framing assessment.
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When any document or details was filed by assessee in pursuance to direction of CIT(A) then there would be no violation of Rule 46A.