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2014 (4) TMI 552 - AT - Income TaxNon-consideration of Additional evidences – Held that:- When the appeal came for hearing before the CIT(A) on 09/01/2014 and the order was passed by the CIT(A) on 17/01/2014 - the assessee has filed certain evidences before the CIT(A) on 5/02/2014 and the CIT(A) did not get an occasion to consider the same as he has passed the order prior to that on 17/01/2014 - the evidences filed before the CIT(A) are very important in deciding the appeal - Since the assessee has not filed these evidences before the AO, the AO had no occasion to consider the same – thus, the matter is required to be remitted back to the AO to consider the evidences filed by the assessee, which are on record – Decided in favour of Assessee.
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