Allowing the appeal of the revenue the Tribunal held that CIT(A) having collected materials and evidences during the appellate proceedings and the said materials were not shared with the AO and no opportunity was given to AO to examine these materials and evidences and the rebut the same, the order of CIT(A) is set aside and the issue restored to the AO. (AY. 2013-2014)
ACIT v. Par Excellence Leasing & Financial Services (P) Ltd. (2020) 186 DTR 129 / 203 TTJ 743 (Delhi)(Trib.)
S. 250 : Appeal-Commissioner (Appeals)–Procedure–Additional evidence-Remand–Evidence collected during appellate proceedings–Opportunity was not given to the AO-Matter set aside to the file of AO. [S. 246A, R. 46A]