CIT(A) deciding the ground based on additional evidence without giving opportunity to AO is untenable

ACIT Vs Ascend Telcom Infrastructure (P) Ltd (ITAT Hyderabad)

ITAT Hyderabad held that deciding any ground based on any additional evidence before CIT(A), without calling for a remand report from the Assessing Officer, is untenable in law. CIT(A) needs to mandatorily given an opportunity to AO to examine the additional evidence.

Facts-

Revenue has raised ground regarding disallowance of Rs. 8,79,00,000/- towards provisions for ‘site re

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