9911796707
TMI Blog2012 (9) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... BHAT, J.: (OPEN COURT) 1. The Revenue claims to be aggrieved against an order of the Income Tax Appellate Tribunal ('Tribunal', for short) dated 16.12.2011 in ITA No.43/Del/2011 the question of law which arises is whether the Tribunal fell into error in directing a remand of the matter to the CIT(A) in so far as it pertains to the findings relating to the assessment of fringe benefit. The brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made on the appeal vis-à-vis liability under Section 115WE of the Act, (in Appeal No.157/2008-09) on 11.10.2011. 2. The assessee's appeal to the Tribunal against the order of the CIT(A) in Appeal No.145/2008-09 was disposed of by the Tribunal on 16.12.2011 through remit order directing the CIT (Appeals) to decide all the issues after providing due opportunity of hearing to the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it would be essential to notice that the assessee claims that it was unaware of the order dated 11.10.2011 passed by the CIT(A) dismissing its Appeal No.157/2008-09, since it was disposed of ex-parte. It would be in the fitness of things that if the assessee approaches the Tribunal with an appeal against the said order the same would be considered having regard to the totality of the facts and if ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
