9911796707
TMI Blog2014 (1) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... f respondent is of the opinion that modification is required in the impugned order, then he is entitled to do so – Decided in favour of Assessee. - WP Nos. 50527-529 of 2013 (T-IT) - - - Dated:- 12-12-2013 - Mrs. B V Nagarathna, J. For the Appellant : Sri Seshachala M V, Adv For the Respondent : Sri E Sanmathi Indrakumar, Adv. JUDGEMENT Order of the 1st respondent-Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 in respect of each of three assessment years. Being aggrieved by those orders, petitioner preferred appeals before the Commissioner of Income Tax (Appeals)-VI, Bangalore. The Appellate Commissioner passed an order dated 25.03.2008 against which both the petitioner herein and respondent-Department had filed appeals before the Income Tax Appellate Tribunal. On 30.06.2011, petitioners appeals were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent-Department is that despite service of notice on the petitioner, it failed to appear before the 1st respondent-authority. In the circumstances, the respondent authority proceeded to pass the impugned order having regard to the material on record. It is under these circumstances that the orders of the 1st respondent are assailed in these Writ Petitions. 3. I have heard the learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m that authority. 1st respondent to consider the case of the petitioner by affording an opportunity to it and thereafter, to come to a conclusion having regard to the directions issued by this Court in the judgment passed on 14.3.2012 as well as that of the Income Tax Appellate Tribunal. In case the 1st respondent is of the opinion that the impugned orders call for any modification then he is at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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