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2020 (6) TMI 501 - AT - Income TaxNon speaking order of CIT(A) - non going into merit of the issues - Assessee relied on the order of the CIT(A) and submitted that in remand report proceedings AO has accepted the claim of the assessee and did not propose any additions/disallowance and, therefore, the Revenue is not justified in filing the appeal - HELD THAT:- We find that nothing contrary has been produced before us, which could show that the Ld. CIT(A) has allowed the relief to the assessee in any unreasonable manner. Though, admittedly the learned CIT(A) has not mentioned the brief facts of the addition as well as brief finding of the Assessing Officer in the remand report mentioned, but that does not take away the substantial issue that the Assessing Officer has accepted the claim of the assessee in the remand proceeding. Before us, Revenue has not been able to explain as why the appeal has been filed when the Assessing Officer himself has accepted the claim of the assessee in the remand report, which was endorsed by the Supervisory Officer also. No reason for filing the appeal by the Revenue, once the Revenue has accepted the claim of the assessee during remand proceeding. CIT(A) has decided the issue on the basis of the remand report of the AO duly forwarded by the Supervisory Officer. In our opinion, the stand taken by the Assessing Officer and the Supervisory Officer in the remand proceeding is considered to be the stand of the Revenue unless anything malafide is not found in the action of the Assessing Officer in remand report. Since the Ld. CIT(A) has decided the issue in view of the remand report of the Assessing Officer, we do not find any infirmity in the order of the Ld. CIT(A) on the issue in dispute for assessment year 2009-10 and accordingly, we uphold the same. - Decided against revenue.
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