Case Law Details
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 restoration costs’. It was the submission of the learned DR that the term of the lease deed was for sufficient long time and therefore, site restoration charges cannot be allowed on provisional basis for making the provisions based on the actuarial as no site restoration expenditure was incurred by the assessee during the A.Y. under consideration.
Conclusion-
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