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TMI Blog2019 (3) TMI 1758X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ORDER PER T. S. KAPOOR, A.M. This is an appeal filed by the assessee against the order of learned CIT(A)-1, Lucknow dated 28/03/2018 pertaining to assessment year 2011- 2012. The assessee has taken various grounds of appeal, which are on merits of the issue. However, one of the grounds taken, as ground No. 2, is with respect to the grievance of the assessee by which the assessee was not provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive reply to the questionnaire of the Assessing Officer, during remand report, was placed. Learned A. R. submitted that after he submitted the reply, the learned CIT(A), without confronting the assessee the second remand report of the Assessing Officer, passed the order. Our attention was invited to pages 14 to 18 of the paper book where the assessee has been requesting to the learned CIT(A) to fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assessing Officer on 15/01/2016, a copy of which is placed at pages 31 to 41 of the paper book. After that again, on the request of the assessee, the learned CIT(A) gave directions to the Assessing Officer for submitting second remand report which is apparent from the letter dated 15/02/2017 written by Assessing Officer to the assessee. Letter dated 15/02/2017 is obviously after the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided copy of second remand report. Therefore, we deem it appropriate to remit the issue back to learned CIT(A) who should pass a fresh order after considering the second remand report and after considering the rejoinder to remand report by the assessee.
5. In the result, the appeal of the assessee stands allowed for statistical purposes.
(Order pronounced in the open court on 08/03/2019) X X X X Extracts X X X X X X X X Extracts X X X X
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