23 December 2024
The CIT(A) can receive and consider additional evidence only if: The appellant shows that the evidence was not available during the assessment proceedings. The evidence is relevant to the issue under appeal. The appellant had exercised due diligence to produce the evidence during the assessment proceedings. The CIT(A) has the power to verify additional evidence provided under Section 46A by the appellant to ensure its authenticity and relevance and can also remand the case back to the Assessing Officer, if necessary.