AO cannot object submission of additional evidence if same is accepted by CIT(A)

After considering the rival submissions and perusing the relevant material on record, it is noticed that though the assessee did not extend co-operation to the AO during the assessment proceedings, but such deficiency was made good by submitting the relevant evidence before the ld. CIT(A) as additional evidence. The ld. first appellate authority, in all fairness, remitted such additional evidence to the AO for examination and recording of statement of witnesses, if any. The AO did not adversely comment on such evidence but chose to oppose the admission of the additional evidence. In our consid...