2011 (1) TMI 1438

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....ER Per Chandra Poojari, Accountant Member: This appeal preferred by the Revenue is directed against the order passed by the CIT(A) - Guntur dated 26.2.2010 and pertains to the assessment year 2006-07. 2. The first ground in the Revenue appeal is with regard to deletion of addition made towards capital introduced by the partners. 3. Brief facts of the issue are that the Managing Partner....

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.... It is the duty of the CIT(A) to confront the evidence collected from the assessee to the assessing officer before coming to any conclusion. Since there is failure on the part of the CIT(A) in not placing the documents relied by him before deleting the addition to the assessing officer, we are inclined to set aside the issue to the file of assessing officer for fresh consideration. Accordingly the....