Rule 46A of Income-tax Rules, 1962 — Appeal — It is true that under r. 46A(4) of IT Rules, 1962, the learned CIT(A) has powers to direct the production of any documents, or the examination of any witness. However, when any materials or evidences are collected by the learned CIT(A) in exercise of power under r. 46A(4) of IT Rules, the same should be shared by the learned CIT(A) with the AO and the AO should be given reasonable opportunity to examine the same and to rebut. AO is an interested party in the appellate proceedings before the learned CIT(A) and in accordance with well settled principles of natural justice, learned CIT(A) was required to confront the AO if any additional evidences/materials submitted or produced by assessee were going to be used by learned CIT(A) for granting relief to the assessee and if any additional evidences or materials are gathered by the learned CIT(A) at the back of the AO, and used by the learned CIT(A) to grant relief to the assessee, this is violative of the principle of natural justice and even if learned CIT(A) accepts the additional evidences/materials under r. 46A(4) of IT Rules, even then reasonable opportunity must be provided by the learned CIT(A) to the AO to examine such additional evidences/materials and to produce any evidence or document in rebuttal of additional evidences/materials submitted or produced by the assessee before the learned CIT(A), accordingly, order was  set aside and the issue was  restored  to the file of the AO with the direction to pass fresh order on this issue in accordance with law and in the light of the materials on records, after providing opportunity of being heard to the assessee — Asstt. CIT vs. Par Excellence Leasing & Financial Services (P) Ltd [2020] 203 TTJ 743 (DEL)