9911796707
TMI Blog2012 (2) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... e by Sh A K Nayak ORDER PER VIJAY PAL RAO, JM This appeal by the assessee is directed against the order dated 22nd Sept 2008 of CIT(A) for the Assessment Year 2005-06. 1. The learned Commissioner of Income-Tax (Appeals) has erred in law and facts in not appreciating that the order passed by the Assessing Officer u/s. 144 r.w.s. 254 of the Act is incorrect and had in law. 2. The learned Commissioner of Income-tax (Appeals) has erred in law and in facts in not appreciating that the assessment order was passed and the appeal was dismissed without complying with the principles of natural justice. 3. The learned Commissioner of Income-tax (Appeals) has erred in law and in facts in not appreciating that the notice issued u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carried to the Tribunal by the assessee. The Tribunal vide order dated 21.2.2006 set aside the matter to the file of the Assessing Officer for being considered afresh in accordance with law. Since the assessee did not file the necessary details to explain the deposits and withdrawals in the bank despite the opportunities given by the Assessing Officer, the Assessing Officer proceeded with the matter and passed assessment order u/s 144 r.w.s 154. 3.2 On appeal, the CIT(A) has taken note of the earlier round of proceedings before the CIT(A) and held that the assessee has failed to explain the cash Indian Oil Agrl. Products credits and bank deposits. Accordingly, the addition made by the Assessing Officer has been confirmed vide impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the earlier round of litigation, the Tribunal vide order dated 21st Feb 2006 has remanded the matter to the record of the Assessing Officer in para 4 as under: Indian Oil Agrl. Products 4. We have considered the material on record and submissions of both sides. It is clearly evident from the facts on record and order of ITAT for the assessment year 1996-97, that the matter has been set aside to the file of Assessing Officer under exactly identical facts. In view of the same, we deem it fit to set aside the matter to the file of Assessing Officer for this assessment year also for being considered afresh in accordance with law. In view of these directions, it is not necessary to either consider the specific grounds urged regarding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, the CIT(A) has turndown the request of the assessee by considering the proceedings in the earlier round of litigation. It is to be noted that once the issue was remanded by the Tribunal for deciding the issue afresh, then what has happened Indian Oil Agrl. Products in the earlier round of litigation cannot have a bearing in granting proper opportunity to the assessee in the subsequent proceedings. 6 Having regard to the facts and circumstances of the case and in the interest of justice, we grant one more opportunity to the assessee to appear before the Assessing Officer and explain the deposits in the bank. 7 We may clarify that if the assessee takes unnecessary adjournments then, the opportunity granted by us will stand vacated/wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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