Remand Report

What is meant by remand report in the procedings of an appeal...
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Quick Summary
A remand report is generated when an appellate authority in a tax case asks the lower authority, like the AO or CIT, to re-examine specific facts. This typically happens when the assessee provides new evidence that wasn't available during the initial assessment. The AO then reviews this fresh evidence and submits a report, known as the remand report, to the appellate authority, which aids in making the final appeal order.

Suppose, AO/CIT issues the assessment order. Assessee appeals against the assessment order with appellate authorities. For which, the appellate authority may remand the case back to AO/ CIT, asking them to reanalyse the facts of the case. Thus remanding is asking the lower authorities to reanalyse the case. After reanalyseing AO give his report to appellate authority, that report is known as Remand Report.
Generally remand report will be called for by CIT appeals from AO when assessee furnishes fresh evidences which were not furnished before the AO during the assessment proceeding. AO Will examine the fresh evidences and will submit the remand report based on which appeal order will be passed

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