Order Set Aside as CIT(A) Relied on Additional Evidence Without Remand Report

DCIT  Vs Yantrik Engineering Pvt. Ltd (ITAT Pune)

The appeal before the Income Tax Appellate Tribunal, Pune Bench, arose from Assessment Year 2020–21 and was filed by the Revenue against the order dated 26 September 2023 passed by the National Faceless Appeal Centre (NFAC), Delhi. The NFAC order had emanated from an assessment framed on 29 September 2022 under section 143(3) read with section 144B of the Income Tax Act, 1961.

The assessee, a private limited company, had filed its return of income for A.Y. 202

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