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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
O R D E R Per Shri A.K. Garodia, Accountant Member
This is a revenue’s appeal directed against the order of CIT (A) – 6, Bengaluru dated 18.11.2016 for Assessment Year 2012-13.
As per Ground No. 2, the grievance of the revenue is this that the learned CIT (A) has admitted additional evidence without calling for Remand Report from the A. O. and hence, there is contravention of Rule 46A (3).
In the course of hearing, both sides agreed that in the facts of the present case, the matter may be restored to CIT (A) for fresh decision after obtaining Remand Report from the A. O. Accordingly, we set aside the order of CIT (A) and restored the matter back to CIT (A) for fresh decision after obtaining Remand Report from the A. O. and then after providing adequate opportunity of being heard to both sides.
In the result, the appeal filed by the revenue is allowed for statistical purposes.
Order pronounced in the open court on the date mentioned on the caption page.