TMI Blog2013 (5) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... to the file of AO for fresh decision. Assessee before AO did not produce the requisite details despite a specific request however, CIT(A) has observed that the assessee had produced some of the confirmations along with their PAN in respect of creditors disallowed by the Assessing Officer. Since the assessee has produced fresh evidence CIT(A) ought to have taken a remand report from the AO. Therefore restore the matter back to the AO for fresh decision. Revenue's appeal stands allowed for statistical purposes. - ITA No.372/ Ahd/2013 - - - Dated:- 30-4-2013 - Shri A. K. Garodia And Shri Kul Bharat,JJ. For the Appellant : Shri Y. P. Verma For the Respondent : None ORDER PER Kul Bharat, Judicial Member:- This appeal fiel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt and also made addition of Rs.6,50,700/- on account of sundry creditors. The assessee being aggrieved by the order of Assessing Officer filed appeal before Ld. CIT(A) who after considering the submissions of assessee partly allowed the appeal. 4. Now, the Revenue filed the appeal before Tribunal. Ld. SR-DR submitted that during the course of appellate proceedings additional evidence was produced, however, no remand report was called for from the Assessing Officer. 5. We have heard the Ld. SR-DR, perused the materials available on record. We find that the Assessing Officer had made addition on the basis that the assessee had deposited cash in his bank account. The AO also observed that assessee has not produced any details, documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision and assessee would be at liberty to produce the material evidence in support of his claim after being given adequate opportunity of being heard to assessee. This ground of Revenue's appeal is allowed for statistical purposes. 5.1 Another grievance of the Revenue is that Ld. CIT(A) erred in deleting the addition made of Rs.6,50,700/- and restricting the same at Rs.1.22 lakh. We find that assessee before Assessing Officer did not produce the requisite details despite a specific request vide order-sheet entry dated 05-12-2011. However, Ld. CIT(A) has observed that Authorized Representative of the assessee had produced some of the confirmations along with their PAN in respect of creditors disallowed by the Assessing Officer. Since th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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