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2016 (3) TMI 1441 - AT - Income TaxAdmission of the additional evidences furnished before the ld. CIT(A) - CIT- A denied admission - HELD THAT:- We find substance in the contentions of the ld. Counsel for the assessee. It is notable that even though the remand report of the AO was sought by the ld. CIT(A) on the said additional evidences, he finally did not admit such evidences for consideration. Such an action of the ld. CIT(A) is not justified in view of the proposition made in the case of Sahrukh Khan vs. DCIT [2006 (7) TMI 532 - ITAT MUMBAI] CIT(A) had called for the remand report on the additional evidences so furnished, he has to admit the same on record for consideration on merits. CIT(A), however, failed to do so, but refused to admit the same, which is not tenable in view of the aforesaid decisions. We further note that factum of calling of remand report on merits of the additional evidences etc. does not arise in the case of Moser Bear India Ltd.[2008 (12) TMI 19 - DELHI HIGH COURT] relied upon by the ld. CIT(A). Therefore, the decision of Hon’ble Delhi High Court, in our opinion, does not help the Revenue, having been rendered in different context. Besides, on perusal of the impugned order it reveals that the ld. CIT(A) has not passed speaking order on merits of the case also by recording his specific findings on the objections of the AO and the submissions of the assessee, but has simply endorsed the views taken by the AO in a very slip shod manner. Therefore, the issues under consideration need fresh adjudication by the Revenue authorities. Since the Assessing Officer has to examine the additional evidences in order to verify the sundry creditors and to examine veracity of depreciation claimed, it will be expedient in the interest of justice to restore the matter to the file of Assessing Officer for deciding both the issues de novo after considering the additional evidences noted above which shall be furnished by the Assessee before him in support of its claims. The Assessing Officer shall pass a speaking order in accordance with law - Appeal of the assessee is allowed for statistical purposes.
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