2013 (5) TMI 1029

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..... CIT(A)-VIII, Ahmedabad dated 24.02.2010. 2. The grounds of the appeal of the assessee are as under: 1. The Learned Commissioner of Income Tax (Appeals) has erred in giving notice of enhancement u/s.251(2) of the I.T. Act 1961, in respect of the addition made by the A.O. on the basis of CIT(A)'s order passed in respect of the third Party hence the same is illegal and bad in law. 2 .....

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..... ing of appeal. 3. The learned counsel for the assessee at the outset submitted that it is a fit case for being set aside to the file of the CIT(A) for passing a de novo appellate order in accordance with law. He submitted that the plea of the assessee that the depreciation, as provided under income tax law was not considered by the AO, was raised before the CIT(A), and the CIT(A) has not adju .....

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..... ed rival submissions carefully. We find that in view of the pleadings of the parties and the fact that the plea of the assessee was not adjudicated by the CIT(A), we hold that it shall be in the interest of justice to set aside the order of the CIT(A) to his file with direction to pass de novo appellate order in accordance with law after allowing due opportunity of hearing to both the parties, and .....

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