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2015 (8) TMI 873 - AT - Income TaxDisallowance u/s 40(a)ia) - non deduction of tds - CIT(A) deleted addition accepting additional evidence - Held that:- CIT(Appeals) ’s order, there is no mention of remand report, though in the order sheet there is speci fic mention of the same. Therefore, in any view of the matter, ld. CIT(Appeals) has considered the additional evidence without considering Assessing Officer’s comments. Under such circumstances, we are of the opinion that the matter should be restored back to the file of CIT(Appeal s) for giving opportunity to Assessing Officer to offer his comments on the submissions made by the assessee. - Decided in favour of Revenue for statistical purposes
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