TIJENDER KAUR Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) HEARD Mr. S. Chetia, learned Counsel appearing for the appellant and Mr. U. Bhuyan, learned standing counsel, Income -tax Department.

(2.) THIS appeal by the assessee is against an order dated August 30, 2006, passed by the Income -tax Appellate Tribunal, Guwahati Bench, Guwahati, in I. T. A. No. 108 (Gau) of 2006 interfering with the order dated March 17, 2005, passed by the learned Commissioner of Income -tax (Appeals). By the aforesaid order, the learned Commissioner (Appeals) has interfered with the assessment of the appellant -assessee for the assessment year 2001 -02 made under the provisions of Section 144 of the Income -tax Act, 1961.

(3.) AGGRIEVED , the Revenue went in appeal before the learned Tribunal. The learned Tribunal, taking into account the provisions contained in Rule 46A of the Income -tax Rules and upon due consideration of what has been provided for by Sub -rule (3) of Rule 46A, came to the conclusion that the fresh evidence introduced by the assessee was without an opportunity to the Assessing Officer and, therefore, the procedure adopted by the learned first appellate authority, leading to the order dated March 17, 2005, was in violation of the provisions of Rule 46A(3) of the Income -tax Rules. Accordingly, the learned Tribunal remanded the matter to the learned Commissioner (Appeals) with a direction that he should allow the Assessing Officer an opportunity on the fresh evidence introduced by the assessee and, thereafter, decide the matter in accordance with law.