under any of the exceptions (a) to (d) in Sub-rule
(1) of Rule 46A of the 1962 Rules. That being the position, the Appellate ... about the scope and ambit of Rule 46A of the Rules. Rule 46A reads as follows :
"46A. Production of additional evidence before the Appellate
assessing officer of being heard
as envisaged in sub-Rule (3) of Rule 46A?"
ITA No.928/2011 Page 22 of 31
2. Whether ... officer. This observation takes care of clause (c) of
sub-rule (1) of Rule 46A. The observation of the CIT (A) also takes care
during the course of assessment proceedings.
Even, no application under Rule 46A of the I.T. Rules
was filed for admission of these confirmations ... decided without
considering them. It would be relevant to reproduce
Rule 46A of the IT Rules as under:
"Production of additional evidence before
46A(1)
on fulfillment of certain conditions given under sub-rule 8 of rule 46A(1).
The ld.DR argued that ... 3513/Mum/2016 and other 10 appeals
opportunity under sub-rule (3A) of rule 46A. Finally the ld.DR prayed
before the Bench in view
provided in clause (a), (b), (c) & (d) of sub-rule (1) of rule
46A. Sub-rule (2) of Rule 46A makes it compulsory ... evidence. It is the exceptional circumstances as envisaged by
sub-rule (1) of rule 46A that is to be the foundation for the
admission
those four grounds mentioned in Sub-rule (1) of Rule 46A, the production of additional evidence is permitted.
10. Accordingly, if the production of additional ... evidence is permitted under Sub-rule (1) of Rule 46A, it is obligatory on the part of the appellate authority to record the reasons
additional evidence/
documents submitted by the assessee in violation of Rule 46A of
Income Tax Rules 1962 without properly considering the
reasonableness, genuineness and reliableness ... Commissioner of Income Tax (Appeals) contrary to the
provisions of Rule 46A of the Income Tax Rules, 1962."
4. On the facts
thought it fit to make further inquiry; but under Sub-rule (1) of rule 46A the appellant had a right to produce additional evidence ... High Court held that the provisions of Sub-rule (4) of rule 46A laid down that the powers of the appellate authority Under Section
followed the conditions prescribed under Rule
46A of the IT Rules before admitting the additional evidence filed during the course of
appellate proceedings
Commissioner of Income Tax (Appeals) erred in
admitting additional evidence under Rule 46A.
2. That the Commissioner of Income Tax (Appeals) erred ... application under Rule 27 of the ITAT Rules. As in the
circumstances, no application under Rule 27 of the ITAT Rules
lies, it is dismissed
