Assessing Officer denied exemption  claimed by the assessee. During appellate proceedings, assessee provided evidence to support her claims.  However, despite Commissioner (Appeals) requesting a remand report from Assessing Officer, none was received.Commissioner (Appeals) concluded that entire long-term capital gains from sale were not entirely reinvested in new residential property within prescribed period or deposited into Capital Gains Account Scheme.  Consequently, he granted exemption under section 54 only to extent of actual investment made in new property, limited to assessee’s share as a co-owner. Tribunal held that   there was no material available on record to show that assessee was put to notice or was granted opportunity of hearing by Commissioner (Appeals) before arriving at aforesaid conclusion.Accordingly the matter is remanded to the file of the Assessing Officer.     (AY. 2013-14)