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TMI Blog2020 (4) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... material, in our considered view, it is not proper for the Tribunal to consider the entire material. When huge and voluminous material is produced by the other side, it is only the Original Authority would have to decide the issue at the first instance. It is not proper for the Tribunal to indulge in such an exercise. It is appropriate to remand the matter to the Assessing Officer for a fresh consideration. Matters stand remanded to the Assessing Officer for a fresh consideration in accordance with law. The Assessing Officer shall consider all the material that is already on record. None of the findings as recorded by the Tribunal will come in the way of the Assessing Officer to decide the matter. The substantial question of laws are ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the revenue and ITA Nos.357-358 of 2014 is filed by the assessee. 2. By the order dated 14.06.2011, ITA No.215 of 2010 connected with ITA No.216 of 2010 were admitted to consider the following substantial question of law: Whether the finding of Appellate Tribunal that the assessee company is entitled to deduction under Section 10A of the Income Tax Act as it was engaged in the development of computer software, is perverse and arbitrary for non consideration of the material in favour of the Revenue and is unsustainable? 3. By the order dated 07.10.2014, ITA Nos.357- 358 of 2014 were admitted to consider the following substantial questions of law: 1) Whether the Tribunal was justified in sustaining that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s well as the revenue were admitted by the Tribunal. Thereafter, the Assessing Officer was directed to submit the remand report on various points as narrated in para 10 of the order of the Tribunal. It is contended that the material placed by the revenue has not been properly considered by the Tribunal. That the Tribunal went into the exercise of evaluating the evidence and the material as led in by the revenue and the assessee. That the Tribunal should have rightly remanded the matter to the Assessing Officer for a fresh consideration based on the additional evidence that was led in. Therefore, non-consideration of the evidence and the perversity in considering the other evidences led in by the revenue is evident from the order of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e,. Hence, the matter requires to be remanded to the Assessing Officer for a fresh consideration. On certain issues, the findings recorded by the Tribunal is not in tune with the material and evidence as led in by the other side. 8. The same is disputed by the learned Counsel for the assessee. He contends that the Tribunal has rightly considered all the material and remanding the matter to the Assessing Officer would serve no purpose. 9. However, we are unable to accept the said submission. It is not a case wherein a single piece of evidence or material is placed for consideration as additional document before the Tribunal. Substantial material have been produced before the Tribunal by the revenue and the assessee. On going through th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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