The assessee derived business income from his proprietary business in distributorship and wholesale trade of branded tobacco items. The A.O. completed the assessment based on the discrepancies noticed during the course of the survey conducted at the premises of the assessee in previous year relevant to A.Y. 2017-18. Before the CIT(A), the assessee explained the discrepancies related to VAT, cash, credits appearing in the books, and stock based on the additional evidences filed and the books of account of the assessee without calling for remand report. The Commissioner (Appeals) also allowed the deduction u/s. 80C of the Income-tax Act, 1961 upon the assessee furnishing the relevant documents before him. On appeal, the Tribunal accepted the arguments of the Department objecting to reliefs granted based on additional documents produced during the appellate proceedings without granting sufficient opportunity to the A.O. to refute the same. The Tribunal, in the interest of justice, restored the issues to the file of the CIT(A) for fresh adjudication with direction to grant reasonable opportunity to A.O. examine and verify these documents and records and obtain a remand report before disposing of the appeal giving relief to the assessee. The Tribunal also noted that the CIT(A) had granted relief without considering relevant Income Computation and Disclosure Standard IV for revenue recognition which had become applicable from the AY 2017-18  and hence, held that  in the interest of justice and fair play, the matter was to be remitted to the Commissioner (Appeals) to adjudicate on this issue afresh after taking into consideration the provisions of section 145 read with section 145A(ii) and relevant Income Computation and Disclosure Standard IV.(AY.  2017-18)