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TMI Blog2014 (8) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... 14, CO No. 259/Ahd/2010 - - - Dated:- 5-8-2014 - Shri G. C. Gupta And Anil Chaturvedi,JJ. For the Appellant : Shri Roop Chand, Sr.DR For the Respondent : Shri Bhavin Marfatia, AR ORDER Per Shri Anil Chaturvedi, Accountant Member: By this miscellaneous application filed by the Revenue on 24/01/2014 (arising out of CO No.259/Ahd/2010 for AY 2007-08), the Revenue submitted as under:- Sir, In this case, the assessee has filed his return of income for the A.Y.2007-08 on 31/7/2007 declaring total income of ₹ 6,59,650/-. The case was finalized u/s.143(3) vide order dated 31/12/2009 at the total income of ₹ 61,07,350/-. Being aggrieve with the order of the A.O., the assessee has filed an appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le ITA in the above matter. This miscellaneous application is being filed with the prior approval of CIT Ahmedabad-VII, Ahmedabad vide his letter No.CITVII/ Ahd/ITAT/F.17(ii)/PNP/2013-14/748 Dated 16/01/2014. 2. Before us, ld.DR of the Revenue reiterated the submissions made in the Miscellaneous Application. On the other hand, ld.counsel for the assessee submitted that the grievance of the Department of remitting the issue raised by Revenue in appeal to ld.CIT(A) and remitting the issue raised by Assessee in the CO to AO has already been met in the M.A.No.13/Ahd/2014 order dated 29/04/2014 and, therefore, present miscellaneous application of Revenue needs to be dismissed. 3. We have heard both the parties. We find that the Coordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 has already been restored to the file of CIT(A) for fresh adjudication and therefore we are of the view that the issues in the present CO of the Assessee may also be restored to the file of CIT(A). Thus the CO of the Assessee is allowed for statistical purposes. 4. In the result, the MA of the Revenue is allowed. 4. Since we have already restored the assessee s CO No.259/Ahd/2010 for AY 2007-08 to the file of CIT(A) vide order dated 29/04/2014(supra), the present miscellaneous application filed by the Revenue deserves to be dismissed. 5. In the result, the miscellaneous application filed by the Revenue is dismissed. Order pronounced in Court on the date mentioned hereinabove at caption page. - - TaxTMI - TMITax - Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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