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Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad
Before: Shri A. Mohan Alankamony & Shri S.S. Godara
O R D E R Per A. Mohan Alankamony, A.M. This appeal is filed by the Revenue against the order of learned Commissioner of Income Tax (Appeals) – 2, Hyderabad dt.30.11.2018 in Appeal No.10578/2017-18/CIT(A)-2 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”).
The solitary ground raised by the Revenue reads as under : “Whether, on the facts and circumstances of the case, the CIT(A) is correct in law in admitting additional evidence under Rule 46A without appreciating the fact that the assessee had no sufficient cause to not produce these evidences before the AO during assessment proceedings ?”
At the outset, the learned DR submitted that the CIT(A) has granted relief to the assessee based on the additional evidence produced before him which was not produced before the learned Assessing Officer. It was therefore pleaded that the appeal of the assessee may be remitted back to the file of Assessing Officer for denovo consideration.
The learned AR could not controvert the submissions of the learned DR.
After hearing both the parties, it is evident that the learned CIT(A) has granted relief to the assessee based on the additional evidence filed by the assessee without obtaining a remand report from the learned AO. Therefore, in the interest of justice, we hereby remit the matter back to the file of the learned Assessing Officer for denovo consideration.
In the result, the appeal of the Revenue is allowed for statistical purposes.
Order pronounced in the Open Court on 9th December, 2021.