Held that since, for the first time, the Central Board of Direct Taxes had introduced the Faceless Appeal Scheme for adjudication by the Commissioner (Appeals), it was possible that in the transition, the Commissioner (Appeals) (National Faceless Appeal Centre) had not received copies of the additional evidence filed by the assessee. As a result, the Commissioner (Appeals) (National Faceless Appeal Centre) failed to discuss the additional evidence and remand report. Therefore, it was deemed appropriate to set aside the order of the Commissioner (Appeals) (National Faceless Appeal Centre) and remand it to the Commissioner (Appeals) for de novo adjudication. The Commissioner (Appeals) shall consider the additional evidence filed by the assessee and also the remand report. The Commissioner (Appeals) shall also provide an opportunity to the assessee, who shall be at liberty to file necessary documents before the Commissioner (Appeals).(AY.2009-10)