CIT(A) cannot consider additional evidence without calling remand report from AO

DCIT Vs Nandita Pathak (ITAT Hyderbad)

IYTAT find that the AO in the instant case made addition of Rs.1,49,49,750/- on the ground that the assessee did not file any explanation regarding the investment in the foreign immovable property being 50% of her share of the total investment of Rs.2,98,99,500/-. We find the learned CIT (A) on the basis of certain documents filed by the assessee deleted the addition without calling for any remand report from the Assessing Officer or without giving any opportunity to the Assessi

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