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TMI Blog2014 (7) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... - the CIT(A) has reproduced the assessee’s submission, the remand report, reply of the assessee on that remand report and thereafter, concluded his order just with one line - CIT(A) had not applied his mind – thus, the order of the CIT(A) is set aside and the matter is remitted back to the AO for fresh adjudication – Decided in favour of Assessee. - ITA No. 5454/Del/2012 - - - Dated:- 24-6-2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with assessee had been produced before the A.O. 4. The ld.CIT(A) has erred in not appreciating that the order of the AO is passed without issuing any summon u/s 131 to the creditors from whom the assessee has taken loan. 3. At the time of hearing before us, it is submitted by the learned counsel that the assessee was not allowed adequate opportunity of producing evidence with regard to cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducing the remand report, sustained the addition. He, therefore, submitted that the order of learned CIT(A) and the Assessing Officer should be set aside and matter restored to the file of the Assessing Officer. 4. Learned DR, on the other hand, relied upon the orders of lower authorities and submitted that since the assessee did not produce the confirmation before the Assessing Officer, thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, concluded his order just with one line which reads I therefore confirm the addition made by the AO. This ground of appeal is ruled against the appellant. . Thus, learned CIT(A) had not applied his mind. Considering the facts of the case and arguments of both the sides, in our opinion, it would meet the ends of justice if the orders of authorities below are set aside on this point and matter r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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