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TMI Blog2017 (4) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... ay call for remand report from the Assessing Officer and decide the issue by himself in one way or other, therefore, remitting back the matter to the file of the Assessing Officer for re-examination may not be justified. The fact remains that the issue raised by the assessee requires reconsideration by the Assessing Officer, therefore, by exercising the power of this Tribunal, the matter needs to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aji, Advocate ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER The appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) 6, Chennai, dated 30.05.2016 and pertains to assessment year 2004-05. The assessee has filed the cross-objection against the very same order of the CIT(Appeals). Therefore, we heard both the appeal and the cross-objection together ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer by an order of this Tribunal. Referring to the cross-objection, the Ld.counsel submitted that since the matter is remitted back to the file of the Assessing Officer, the issue raised in the cross-objection also may be remitted back to the file of the Assessing Officer. 4. We have considered the submissions on either side and perused the relevant material available on record. As rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee in the crossobjection and the issue raised in the appeal are remitted back to the file of the Assessing Officer. The Assessing Officer shall reexamine the issue afresh in the light of material that may be furnished by the assessee for verification and then decide the issue afresh in accordance with law, after giving a reasonable opportunity to the assessee. 5. In the result, bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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