9911796707
TMI Blog2012 (7) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... RAO, J. These appeals by the assessee are directed against the orders passed by the CIT(Appeals) dated 25-11-2010 for the assessment years 2006-07 and 2007-08 and dated 02-05-2011 for the assessment year 2008-09. As common issues are involved in all these appeals, they were heard together and are being disposed of by this common order for the sake of convenience. 2. The grounds of appeal ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee for the assessment years 2006- 07 and 2007-08 is for the first time before the Tribunal and therefore it should not be remitted back. In reply, the learned counsel for the assessee submitted that all the facts are available on record. Therefore, the entire issue can be remitted back to the AO for deciding the same afresh. 4. We have heard both the sides, perused the records and gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able on record and therefore in the interests of justice we set aside the orders passed by the learned CIT(A) and remit the matter back to the AO to decide the issue de novo after giving reasonable opportunity to the assessee of being heard. 6. In the result, all the three appeals filed by the assessee are allowed for statistical purposes. Order pronounced on Monday, the 30th of July, 2012 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
