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2018 (9) TMI 151

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..... favour of assessee - I.T.A. No.895/DEL/2018 - - - Dated:- 29-8-2018 - SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER For The Appellant : Shri Shyam Sunder Mangla, C.A. For The Respondent : Shri Kaushlendra Tiwari, Sr.D.R. ORDER PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 02 .....

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..... . After considering the aforesaid submissions, we find that in the quantum proceedings the Tribunal has set aside the entire matter to the file of the Ld. CIT (A) after observing and holding as under:- I have heard the submissions and perused the material available on record. It is seen that the assessee s returned income of ₹ 13,74,000/- odd was selected for scrutiny, wherein the ass .....

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..... be abused and the assessee should participate fully and fairly in the proceedings before the CIT(A) as failing which the CIT(A) would be at liberty to pass an order on the basis of material available on record. Said order was pronounced in the open court at the time of hearing itself. 5. In view of the aforesaid fact that quantum appeal has been set aside to the file of the ld. CIT (A), ther .....

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