2015 (6) TMI 251

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..... ught for a remand report and on an appreciation of the merits of the material before him, rendered findings against the assessee. In these circumstances, the ITAT's further order remitting the matter again to the CIT(A) was unwarranted. The impugned order is hereby set aside. The ITAT is hereby directed to consider the assessee's appeal on its merits, including the evidence produced before the .....

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..... ident that not only did the CIT(A) weigh the evidence filed but even sought for a remand report and on an appreciation of the merits of the material before him, rendered findings against the assessee. In these circumstances, the ITAT's further order remitting the matter again to the CIT(A) was unwarranted. The impugned order is hereby set aside. The ITAT is hereby directed to consider the a .....

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