9911796707
TMI Blog2019 (7) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... as erroneous on merits in respect of the issue raised in the notice issued u/s 263 and set aside the same on the ground of lack of enquiry by the Assessing Officer without even putting the assessee on notice - HELD THAT:- If that be the case, it ought to have decided the question itself or remanded the matter back. It has done neither. It has simply allowed the appeal. We are minded to remand the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay is condoned. The department is directed to register the appeal immediately. The application (for condonation of delay (GA No. 211 of 2019) is allowed. On hearing Mr. Chowdhury at the state of admission of the appeal, we note that in the impugned order of the tribunal dated 22nd December, 2017, it has expressed the following view: The ld. Principal CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see is allowed. Order pronounced in the open Court on 22nd day of December, 2017. If that be the case, it ought to have decided the question itself or remanded the matter back. It has done neither. It has simply allowed the appeal. We are minded to remand the matter to the tribunal for de novo consideration. This is our tentative view subject to hearing the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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