Delhi HC sets aside ITAT decision, directs CIT(A) review without new evidence. (A)

The Delhi HC admitted the Revenue's appeal against the ITAT's order. The HC set aside the ITAT's decision and directed reconsideration of the matter by the CIT(A) without formal admission of additional evidence. The ITAT was instructed to review the appeal on its merits, considering evidence presented before the CIT(A). Ultimately, the appeal favored the Revenue.

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The Delhi High Court admitted the appeal filed by the Revenue against the ITAT's order. The ITAT remitted the matter for re-consideration by the CIT(A) without a formal order admitting additional evidence under Rule 46A. The High Court set aside the ITAT's order and directed it to consider the appeal on its merits, including the evidence produced before the CIT(A). The appeal was allowed in favor of the Revenue.

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