2017 (3) TMI 1938

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....t : None. ORDER PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: This appeal is filed by the Revenue aggrieved by the order of the Ld. Commissioner of Income Tax (Appeals) in ITA No. 9/2010- 11/CIT(A)-3 dated 29.06.2016 passed u/s. 250(6) r.w.s. 143(3) of the Act. 2. The Revenue has raised several grounds, however the crux of the issue is that the Ld. CIT(A) has erred in deleting the addition....

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....the Ld. CIT(A) deleted the addition. 4. At the outset, the Ld. DR submitted before us that the Ld. CIT(A) had deleted the addition based on fresh evidence without obtaining a remand report from the Ld. AO. It was therefore requested that the matter may be remitted back to the file of Ld. AO for fresh consideration in the light of the evidence filed before the Ld. CIT(A). Moreover at the time of h....