Held that the Commissioner (Appeals) had not called for a remand report from the Assessing Officer. No reason had been given by the Commissioner (Appeals) for granting relief to the assessee. Accepting the contentions of the assessee without conducting any enquiry was not sustainable in the eyes of law. The findings given by the Commissioner (Appeals) were cryptic and without any reasons, and hence were to be set aside. The Commissioner (Appeals) was to decide afresh after examining all the evidence brought on record by the assessee during the appellate proceedings and pass a reasoned order. (AY. 2012-13)