2011 (1) TMI 1438

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..... red by the Revenue is directed against the order passed by the CIT(A) Guntur dated 26.2.2010 and pertains to the assessment year 2006-07. 2. The first ground in the Revenue appeal is with regard to deletion of addition made towards capital introduced by the partners. 3. Brief facts of the issue are that the Managing Partner Shri Chaitanya Ravi Kumar had introduced capital by way of bank tr .....

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..... d from the assessee to the assessing officer before coming to any conclusion. Since there is failure on the part of the CIT(A) in not placing the documents relied by him before deleting the addition to the assessing officer, we are inclined to set aside the issue to the file of assessing officer for fresh consideration. Accordingly the issue is set aside to the file of assessing officer to redo th .....

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..... is in appeal before us. Admittedly, the assessee has not able to furnish the name and addresses of the parties from whom it has been received before the assessing officer. The evidence collected by the CIT(A) has not been put before the assessing officer for confrontation. Hence, in the interest of justice, we set aside the issue to the file of assessing officer to reconsider the issue in the lig .....

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