The assessee is a branch office  of public sector bank. Branch office was subjected to survey u/s 133A of the Act. It was found that the certain employees have claimed leave travel allowance as exempt. The travel places included outside India also. The exemption was claimed u/s 10(5) of the Act. The Assessing Officer treated the assesee in default for not deducting the related tax at source. The assessment was passed u/s 144 of the Act. The assessee has filed detailed statement of facts and grounds of appeal before CIT(A). CIT(A) rejected the contentions of the assessee and affirmed the order of the Assessing Officer. Before the Tribunal non appeared on behalf of the assessee. The Tribunal held that the CIT(A)) has passed the order without calling remand report hence remanded the matter to the file of the Assessing Officer. The Tribunal also  recorded deep appreciation for very well drafted statement of facts and grounds of appeal before CIT(A) while deciding the matter without the assistance of the assessee. (AY. 2012-13)