Order set-aside as CIT(A) deleted addition without calling for remand report

ACIT Vs Indus Health Plus Private Limited (ITAT Pune) Assessee didn’t submitted necessary details before AO. CIT(A) deleted the addition made by the AO on this score without calling for the remand report. Tribunal set-aside the impugned order. Facts- Revenue preferred an appeal against deletion of addition of Medical Check-up Provision (MCP). Facts are the assessee was set up with the objective of promoting Preventing Health Checkups/Health Diagnostics etc. in a network mode. The assessee created the MCP amounting to Rs.20,68,90,289/-, which was debited to the P&L account under the head ...