the CIT(A) deleted the addition after relying upon the remand report and on consideration of the facts. On appeal by the Revnue the Tribunal held that the occasion for the AO to file an appeal did not arise. Since the facts and evidences considered in the remand proceedings have not been rebutted by the AO in the present proceedings, the present appeal ought not to have been filed. The AO once satisfied in the remand proceeding cannot be said to be aggrieved by the order passed by the CIT(A) considering his own remand report and thus the appeal filed by the Revenue was dismissed .It need not be over emphasized that as far as the world at large is concerned, the Assessing Officer is an authority and is not a specific person. Thus, merely on account of change of the AO, presumably the incumbent cannot be allowed to file appeals willy nilly. Such rampant careless behaviour shakes the public trust and faith reposed in the authority of the AO to act fairly and impartially.(ITA No. 599/Chd/2017 dt. 10-01-2018) (AY. 2009-10)