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TMI Blog2019 (6) TMI 1658X X X X Extracts X X X X X X X X Extracts X X X X ..... man For the Respondent : Mr.M.Swaminathan, Senior Standing Counsel, and Mrs.V.Pushpa, Junior Standing Counsel JUDGMENT T.S.SIVAGNANAM, J. This appeal, by the assessee filed under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), is directed against the order passed by the Income Tax Appellate Tribunal "B" Bench, Chennai in I.T.A.No.2478/Chny/2017, dated 19.09.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with the well settled principles of purposive theory and harmonious interpretation in the orders under challenge?" 3.We have heard Mr.A.S.Sriraman, learned counsel appearing for the appellant/assessee; and Mr.M.Swaminathan, learned Senior Standing Counsel and Mrs.V.Pushpa, learned Junior Standing Counsel for the respondent/Revenue. 4.We need not labour much to decide the substantial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal which has to be heard on merits. On the contrary, it appears that both of them had referred to the earlier order dated 11.01.2018 in the same appeal which stood recalled by order dated 08.06.2018. 5.In the light of the above, the impugned order passed by the Tribunal has to be necessarily set aside and the appeal should be remanded to the file of the Tribunal to be heard and decided afresh. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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