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2019 (3) TMI 1758 - ITAT LUCKNOWAssessee was not provided copy of second remand report inspite of specific request made to the learned CIT(A) - HELD THAT:- Letter dated 15/02/2017 is obviously after the first remand report dated 15/01/2016. Therefore, one fact is clear that learned CIT(A) must have directed the Assessing Officer to file second remand report and that is why the Assessing Officer required the assessee to furnish certain information which were furnished to the assessee vide letter dated nil, placed at pages 24 to 30 of the paper book where, in response to the letter of the Assessing Officer, the assessee had submitted comprehensive reply. After that the assessee has been requesting to the learned CIT(A) to furnish a copy of second remand report which is apparent from various request letters, placed at pages 14 to 18 of the paper book. Even the assessee requested Pr.CIT vide letter dated 20/03/2018, copy placed at pages 12 & 13 of the paper book, but again the assessee was not provided copy of second remand report. Therefore, we deem it appropriate to remit the issue back to learned CIT(A) who should pass a fresh order after considering the second remand report and after considering the rejoinder to remand report by the assessee.
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