CIT(A) couldn't delete additions on basis of additional evidence without giving hearing opportunity to AO

IT: Where AO made addition to assessee's income under section 68 in respect of share capital on ground that assessee failed to prove identity of investors and genuineness of transactions, in view of fact that Commissioner (Appeals) deleted said addition by relying upon certain additional evidence produced by assessee without seeking any remand report from AO, impugned order deleting addition was to be set aside

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