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TMI Blog2014 (2) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... I.T.A.T., the respondent-assessee has approached the C.I.T. and also filed the books of account and other documents for verification - The CIT has passed the fresh order - Decided against Revenue. - Tax Appeal No. 7 of 2012 - - - Dated:- 23-1-2014 - R. Banumathi, C.J. And S. Chandrashekhar, JJ. For the Appellant : Mr.Deepak Roshan, Adv. For the Respondent : Mr.M.K.Choudhary,Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instead took adjournment and did not comply with the directions of C.I.T. Vide order dated 31.01.2011, the C.I.T rejected the application on the ground that no compliance was made to the notice of the Department and no books of accounts etc was produced for verification. The assessee challenged the said order before the I.T.A.T. The assessee s appeal being I.T.A. No. 10/Ran/2011 was taken up along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration under Section 80G and also grant of registration under section 12A/AA of the I.T. Act, 1961 as prayed for by the assessee(s) in different application(s), by allowing appeals of the assessee(s). 3. Learned counsel for the revenue submitted that without going into the depth of the matter, the I.T.A.T allowed the assessee s appeal by clubbing all the appeals; I.T.A. No. 9/Ran/2011, I.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Appeals and passed common order. We are of the view that Tribunal ought to have considered the factual aspects of each one of the matters and also the finding recorded by the Commissioner of Income Tax. 6. In the instant case before the Commissioner Income Tax, the assessee has not responded to the notice issued by the C.I.T. and no books of account was produced for verification. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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