Section 260A of Income Tax Act, 1961—Appeal— The revenue as well as the assessee were aggrieved by the subject order of the Commissioner of Income Tax (Appeals) and preferred appeals/cross objections before the tribunal. The tribunal observed that there was procedural violation of Rule 46A(2) and (3) of the Income Tax Rules, 1962. To be more specific, according to the tribunal the order of the Commissioner of Income Tax (Appeals) was flawed for not giving an opportunity to the assessing officer to deal with the additional evidence as provided in Rule 46A(3). Therefore, the tribunal dismissed the appeal/cross objection before it and remand the matter to the Commissioner of Income Tax (Appeals) to rehear and re-determine the appeal complying with Rule 46A(2) and (3). Court modified the order of the tribunal by directing that the entire matter be remanded to the Commissioner of Income Tax (Appeals) to decide the same complying with the procedural formalities under Rule 46A(2) and (3) within four months of communication of this order. Court ordered accordingly. --- DATEX OHMEDA (INDIA) PVT. LTD. vs. ITO. [2020] 23 ITCD Online 80 (CAL)