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2020 (12) TMI 853 - AT - Income TaxVoilation of Rule 46A of the IT rules committed by the ld. CIT(A) - CIT(A) concluded that there was no suppression of turnover and granted relief to the assessee - Factual details containing input VAT available for set off with output VAT were admittedly not filed before the ld. AO and were filed before the ld. CIT(A) for the first time and the ld. CIT(A) had not sought any remand report from the ld. AO in this regard - HELD THAT:-When this was put to both the parties before us, both the parties agreed for set aside of the matter to the file of the ld. AO for denovo adjudication. Accordingly, in the interest of justice and fair play, we deem it fit and appropriate to remand this issue to the file of the ld. AO for denovo adjudication and decide the matter in accordance with law. Accordingly, the grounds raised by the revenue are allowed for statistical purposes.
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