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TMI Blog2018 (3) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted by him without conducting any further enquiry. In these circumstances , we think it appropriate in the interest of natural justice to restore the matter back to the file of ld. CIT(A) for deciding the appeal afresh - ITA No. 2943/Del/2014 - - - Dated:- 26-3-2018 - Sh. Bhavnesh Saini, Judicial Member And Sh. L. P. Sahu, Accountant Member Revenue by Sh. S.R. Senapati, Sr. DR Assessee by None ORDER Per L. P. Sahu, Accountant Member This is an appeal filed by the revenue against order of the ld. CIT(A)-IX, New Delhi order dated 07.02.2014 for assessment year 2004-05 on the following grounds of appeal :- 1. The order of the learned CIT (APPEALS) is erroneous and contrary to facts and law. 2. On the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Remand report from the A.O. despite the fact that additional evidences were submitted by the assessee and without providing any opportunity to the A.O. under Rule 46A. 6. That the grounds of appeal are without prejudice to each other. 2. The brief facts of the case are that the assessee filed return of income on 01.11.2004 declaring a loss of ₹ 29,90,704/-. The case was processed u/s 143(1) of the IT Act on 29.12.2004. 3. None present on behalf of the assessee despite of many notices were issued to the assessee . Therefore, the case was heard in the absence of the assessee. 4. The brief facts of the case are that a survey operation was conducted u/s 133A on 20.11.2007 by ITO (Investigation),Unit VI(3), New Delhi in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the assessee. Feeling aggrieved by the order of the CIT(A), the revenue is in appeal before the ITAT. 6. At the outset of the hearing, the ld. DR submitted that the ld. CIT(A) has deleted the additions without making any verification of the facts as pointed out by the assessing officer. The assessment was completed ex-parte u/s 144 of the Income Tax Act 1961. The assessee did not appear before the ld. Assessing officer and he submitted additional evidence before the ld. CIT(A) . The ld. CIT (A) without calling remand report from the assessing officer accept the additional evidences filed by the assessee. In the interest of natural justice at least the Remand Report should have been called for from the Assessing officer. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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