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2021 (12) TMI 645 - ITAT DEHRADUNValidity of initiation of proceeding u/s 153C - Additions on account of unexplained investment in land, unexplained cash credits and unexplained investment on account of loans and advances - Admission of additional evidence - HELD THAT:- Once the assessee sought to file the additional evidence then the proper procedure is to first admit the additional evidences and then seek remand report from the AO on the correctness of the additional evidence. This exercise is necessary to verify the correctness of the additional evidence first time filed by the assessee at appellate stage as well as granting the opportunity to the AO to consider such evidences. CIT(A) has proceeded on its own without giving the opportunity to the AO to verify and examine the additional evidence and further to respond and make comments on merits of the issue - when the additional evidence was not subjected to examination and verification by the AO and the order of the CIT(A) is also non-speaking order so far as deletion of additions are concerned, therefore, in the facts and circumstances of the case we set aside the impugned order and remand the issue to the record of CIT(A) to decide the appeal afresh by passing a speaking order after getting the additional evidences to be verified from the AO - assessee be given an opportunity of hearing before passing fresh order. Though the assessee has supported the order of CIT(A) under Rule 27 of IT rules on the issue of validity of initiation of proceeding under section 153C of the Act which has been decided by CIT(A) against the assessee however, as we have remanded the matter to the record of the CIT(A) for fresh adjudication including the maintainability of the belated appeal therefore, this issue is kept open to be raised as per the outcome of the fresh order of CIT(A) - Appeals of the revenue are allowed for statistical purposes.
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