TMI Blog2021 (6) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... additional evidence - CIT(A) had called for the comments of the AO only on the petition for admission for additional evidence and did not forward the additional evidence to the AO and therefore AO has submitted his remand report only on the petition for admission of the additional evidence. Thus, it is clear that the additional evidence has not been verified either by the AO or the CIT(A) and hence the directions of the ITAT have not been followed in its letter and spirit - we deem it fit and proper to remand the issue to the file of the Assessing Officer for verification and denovo consideration of the issue in accordance with law. - Revenue's appeal is treated as allowed for statistical purposes. - ITA No. 2235/Hyd/2018 - - - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the ITAT. The Revenue had filed appeal in ITA No. 1057/Hyd/2012, while the assessee filed cross objection No. 120/Hyd/2012 and vide orders dated 31.10.2012, ITAT set aside the issue to the file of the CIT(A) for re-examination of the issue afresh after calling for a remand report from the Assessing Officer for verification of the details filed by the assessee in respect of the expenses claimed. 5. Accordingly, the matter was taken up by the CIT(A), before whom, the assessee filed an application for admission of additional evidence. The CIT(A) called for Assessing Officer's comments on this petition and the Assessing Officer objected to the admission of the additional evidence. The assessee had also filed the additional evidence be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A). The CIT(A) once again given the relief without any remand report from the Assessing Officer on this issue, which is contrary to the specific directions of the Hon'ble ITAT. 3. The learned CIT(A) erred in directing the Assessing Officer to allow depreciation on Goodwill values at ₹ 179 Crs which wasn't subject matter of appeal remitted back by the Hon'ble ITAT to the CIT(A). The powers of the CIT(A) are limited only to the issues remitted back by the ITAT and the CIT(A) cannot enhance the scope of appeal admit the new relief which is not subject matter of appeal before the ITAT. Reliance is placed on the jurisdictional Hon'ble A.P High Court in the case of Pulipathi Subbarao Co. vs. AAC 35 ITR 673 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer's request vide letter dated 19.11.2015 and CIT(A)'s letter dated 25.01.2016 issued to the assessee for rectification of apparent mistakes in computation of income/other issues which are arising out of original assessment proceedings on the ground that he did not intend to travel beyond the matters arising out of assessment proceedings and at the same time admitting the assessee's new ground of relief viz., allowing of depreciation of Goodwill which is also not arising out of original assessment proceedings. 9. Any other additional ground that may be urged at the time of appeal hearing . 6. The learned DR submitted that in respect of the evidence filed by the assessee in support of the expenditure which have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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