When an assessee files additional evidence under the remand...

When an assessee files additional evidence under the remand rules, the appellate authority must seek and await a meaningful remand report from the assessing officer; merely sending portal reminders and then admitting and deciding on that evidence without the AO's views violates natural justice and undermines proper best-judgment assessments. The appellate authority's routine, non-specific requisitioning is inadequate; a clear, detailed letter and sufficient time are required to enable effective examination and comment. Result: the impugned appellate order deleting additions was set aside and the matter remanded for a fresh remand report with an opportunity of about four months to the AO.