CIT (A) should consider additional evidence before passing the order

On appeal, the assessee filed the details, which are required by the AO, before the CIT(A), but the CIT(A) rejected the same. We find that under the similar circumstances in AY 2005-06 and 2006-07, the CIT(A) admitted the additional evidence and details filed by the assessee and remanded the matter to the AO with a direction to give opportunity of hearing to the assessee in the matter. After considering the facts of the case, in the interest of justice, one more opportunity may be given to the assessee to substantiate his case by way of submitting the details and evidence available with him, b...