2015 (4) TMI 86

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..... e issue was restored to the file of CIT(A). Since the main appeal has been restored to CIT(A), we are of the view the CO filed by the Assessee should also have been restored before CIT(A) instead of restoring it before A.O - Matter remanded back - Decided in favour of Revenue. - M. A. No.13/AHD/2014 - - - Dated:- 29-4-2014 - Shri G.C.Gupta And Shri Anil Chaturvedi JJ For the Appellant : .....

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..... en restored to CIT(A), the CO should also be restored to CIT(A). The Ld. A.R. did not object to the submission of the Revenue. 3. We have heard the rival submissions and perused the material on record. We find that while deciding the appeal of Revenue (ITA No 2408/ahd/2010 order dated 26.7.2013) the issue was restored to the file of CIT(A). Since the main appeal has been restored to CIT(A), we .....

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