2015 (3) TMI 1341

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..... nal evidence go to the root of the matter, which were not taken into account by CIT(A) especially in view of the fact that A.O. had issued remand report also. We deem it appropriate to set aside the order of Ld. CIT(A) and remit back the issue to the office of Ld. CIT(A) who should readjudicated on the grievances of the assessee after taking into account the additional evidence and remand repo .....

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..... by it was not accepted by Ld. CIT(A). Ld. A.R. at the outset, invited our attention to the relevant paragraphs of Ld. CIT(A) s order with a view to highlight that Ld. CIT(A), after calling remand report form A.O., has not accepted the additional evidence holding that assessee was provided sufficient opportunity. Ld. A.R. filed copy of the remand report dated 08.08.2012 and submitted that the A.O. .....

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..... ore, after calling remand report from A.O., he did not consider the additional evidence and proceeded to decide the issue without taking into account the additional evidence. Though it is a fact that assessee was provided a number of opportunities to submit details as mentioned in Ld. CIT(A) s order yet the fact remains the additional evidence go to the root of the matter, which were not taken int .....

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