https://www.taxtmi.com/caselaws?id=783260 ITAT held that the ex-parte order of CIT(A) deleting the addition on account of difference between Form 16A contract receipts and receipts disclosed in the Profit and Loss Account was unsustainable. CIT(A) had accepted additional details furnished by the assessee and deleted the addition in a cryptic manner without calling for a remand report from the AO or affording the AO an opportunity to rebut the material, contrary to the statutory scheme. ITAT set aside the appellate order and remanded the matter to CIT(A) for de novo adjudication in accordance with law after obtaining a remand report and granting due opportunity of hearing. The Revenue's appeal was allowed for statistical purposes. en-us Tue, 09 Dec 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783260 ITAT held that the ex-parte order of CIT(A) deleting the addition on account of difference between Form 16A contract receipts and receipts disclosed in the Profit and Loss Account was unsustainable. CIT(A) had accepted additional details furnished by the assessee and deleted the addition in a cryptic manner without calling for a remand report from the AO or affording the AO an opportunity to rebut the material, contrary to the statutory scheme. ITAT set aside the appellate order and remanded the matter to CIT(A) for de novo adjudication in accordance with law after obtaining a remand report and granting due opportunity of hearing. The Revenue's appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783260