ACIT 18(2), Mumbai v. Suresh Sadashiv Bapat
[Citation -2016-LL-1018-43]
| Citation | 2016-LL-1018-43 |
|---|---|
| Appellant Name | ACIT 18(2), Mumbai |
| Respondent Name | Suresh Sadashiv Bapat |
| Court | ITAT-Mumbai |
| Relevant Act | Income-tax |
| Date of Order | 18/10/2016 |
| Assessment Year | 2004-05 |
| Judgment | View Judgment |
| Keyword Tags | custom duty • avoidance of tax |
| Bot Summary: | PAN No.AAHPB4402A Assessee by None Department by Shri Nitin Waghmode Date of Hearing 18.10.2016 Date of Pronouncement 18.10.2016 ORDER Per B.R. Baskaran :- The revenue has filed this appeal challenging the order dated 29-02-2012 passed by Ld CIT(A)-29, Mumbai and it relates to the assessment year 2004-05. None appeared on behalf of the assessee even though the hearing was adjourned on the last occasion at the request of the assessee. Hence we proceed to dispose of the appeal ex-parte, without the presence of the assessee. The Ld D.R submitted that the Ld CIT(A) has admitted the additional evidences furnished by the assessee before him. Even though the Ld CIT(A) has called for a remand report from the AO, yet he passed the order without waiting for the remand report. We have gone through the order passed by Ld CIT(A) and we find merit in the contentions of the Ld D.R. Accordingly we are of the view that all the issues need to be set aside to the file of the AO for examining them afresh by duly considering the evidences furnished by the assessee. Accordingly we set aside the order passed by Ld CIT(A) on the issues contested by the revenue and restore them to the file of the AO for examining them afresh by duly considering the evidences that were/may be filed by the assessee. |