2018 (4) TMI 1609

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..... . We have gone through the relevant record and impugned order. AR moved an application for adjournment. He also mentioned in the said application that his claim is allowable as per the various decisions and CBDT’s Circular and assessee has not been properly heard by the CIT(A). Therefore, we set aside the order of the CIT(A) and remit this matter back to the file of the CIT(A) to decide this matte .....

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..... t, 1961 (hereinafter referred to as the Act ) dated 06/12/2012 relevant to Assessment Year (AY) 2010-11. 2. The solitary ground was of the appellant is that no reasonable opportunity has been given by the ld. CIT(A) while completing or deciding the appeal. 3. The brief facts of the case are that the assessee is a development officer to LIC of India. During the year under consideration, asse .....

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..... is allowable as per the various decisions and CBDT s Circular and assessee has not been properly heard by the ld. CIT(A). Therefore, we set aside the order of the ld. CIT(A) and remit this matter back to the file of the ld. CIT(A) to decide this matter afresh after considering the submission of appellant and having regard to the decision of co-ordinate bench in the case of Nitin T. Bhuptani. Appe .....

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