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TMI Blog2025 (3) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant : Sri. Mallarao And Sri. Dr. Sheetal Borkar, Advocates For the Respondent : Sri. Ravi Raj Y. V. and Sri. Dilip M., Advocates. ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) This appeal seeks to call in question the Income Tax Appellate Tribunal's order dated 06th June, 2022 whereby the Assessee's appeal in ITA/93/BANG/2022 for the Assessment Year 2016-2017, has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterials placed on record, and the submissions made in support of the Appellant's claim and upholding the order of the lower authority, is correct? iv. Whether in law, the Tribunal was justified in negating the appellant's view by simply rejecting the claim and wrongly relying upon the cited judgments, is correct? v. Whether on the facts and in the circumstances of the case, the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 as date of appearance for offering explanation?" This question was read out to the learned Panel Counsel for the respondent-Revenue, who in all fairness, agreed to proceed with the matter without seeking any adjournment. 5. Having heard the learned Counsel for the parties and having perused the appeal papers, we are inclined to grant indulgence in the matter inasmuch as the Notice dated 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 24th October, 2019 and the Income-Tax Appellate Tribunal's Order dated 06th June, 2022 which has confirmed it, are set aside. Matter is remanded to the portals of the Assessing Authority for consideration afresh, after giving a reasonable opportunity of hearing, again to the Appellant- Assessee. All contentions of the parties are kept open.
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