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2020 (9) TMI 1043 - AT - Income TaxBest judgment assessment - admission of additional evidence which were not produced before the assessing officer or CIT(A) - DR has objected for admission of evidences as the assessing officer was denied the opportunity of examining the evidences - HELD THAT:- We are of the opinion that, the Assessing Officer should be provided an opportunity to verify and examine the evidences filed in the course of hearing. Accordingly, in the interest of justice, we set aside the order of CIT(A) and admit the additional evidences and remit the entire disputed issues along with evidences to the file of assessing officer to verify and examine the claim of the assessee and allow the grounds of appeal of the assessee for statistical purposes.
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