2020 (10) TMI 449

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..... he directors of those companies before the Ld. AO and, therefore, prays for a direction for setting aside the issue to the file of the Ld. AO to re-adjudicate the issue - HELD THAT:- As in the matter of Vriddhi Power Pvt. Ltd. vs ITO , [ 2019 (8) TMI 1558 - ITAT KOLKATA] in the identical situation the Coordinate Bench has been pleased to pass order directing the ld. A.O to adjudicate the matter af .....

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..... oses.
Shri P. M. Jagtap, Hon'ble Vice President And Smt. Madhumita Roy, Hon'ble Judicial Member For the Assessee : Shri Bisweswar Ghosh, Advocate For the Revenue : Shri Imokaba Jamir, CIT-DR ORDER PER MADHUMITA ROY, JM The instant appeal at the instance of the assessee is directed against the order dated 08.08.2019 passed by the Ld. CIT(A)- 5, Kolkata arising out of the order dated 25.03.2 .....

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..... ough issued, the directors of those companies could not appear before the Revenue. However, the Learned Counsel undertakes to produce the directors of those companies before the Ld. AO and, therefore, prays for a direction for setting aside the issue to the file of the Ld. AO to re-adjudicate the issue upon considering the presence of the directors and the further records to be made available befo .....

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..... e identical situation the Coordinate Bench has been pleased to pass order directing the ld. A.O to adjudicate the matter afresh by providing a further opportunity of being heard to the assessee. 6. We, therefore, taking into consideration the entire aspect of the matter, the undertaking given by the Ld. AR for producing the director of the investing companies before the Revenue and particularly u .....

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