2016 (6) TMI 1363

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..... cted against the order dated 12.3.2014 passed by learned CIT(A)-5, Mumbai and it relates to A.Y. 2010-11. 2. The solitary issue urged in this appeal relates to addition on CENVAT credit and VAT credit u/s. 145A of the Act. 3. We have heard the parties and perused the record. The assessee has been following exclusive method of accounting for accounting the taxes in the books of account. During .....

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..... entical issue was considered in other issues by learned CIT(A) and he has restored the matter to the file of the Assessing Officer for examining identical types of reconciliation statement filed by the assessee and in the set aside proceedings the Assessing Officer did not make any addition. 5. Learned Departmental Representative submitted that the reconciliation statement furnished by the asses .....

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..... . Accordingly, we set aside the order passed by learned CIT(A) on this issue and restore the same to the file of the Assessing Officer with the direction to examine the reconciliation statement furnished by the assessee and take appropriate decision in accordance with law after affording necessary opportunity of being heard to the assessee. 7. In the result, appeal of the assessee is treated as .....

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