Additional Evidence not considered by CIT(A) – ITAT directs fresh assessment

Umano Healthcare Pvt Ltd Vs ACIT (ITAT Delhi) The Ld. AR submitted that the Ld. CIT(A) did not consider the additional evidence filed before him. The Ld. AR also invited our attention to the order sheet entry (page 10-11 of Paper Book) made by the Ld. AO to emphasis that the adequate opportunity to present its case was not allowed by the Ld. AO during assessment proceedings. The Ld. AR urged that the matter be restored to the file of the Ld. AO for fresh adjudication. The Ld. DR had no objection thereto. ITAT perused the orders of the Ld. AO/CIT(A). In our opinion, it is necessary to look into...