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of <h1>Appeal of Pankaj Shah & Manoj Gupta Allowed for Statutory Reasons</h1> The ITAT Tribunal allowed the appeal of Shri Pankaj Shah & Shri Manoj Gupta against the order of the CIT(A)-II, Indore. The appeal was allowed for ... Non-providing reasonable opportunity of being heard by the learned CIT(A) before deciding the appeal - prayer was made in the ground to restore the issue to the file of the learned CIT(A) - HELD THAT:- We accept the submission of the assessee that the appeal may be restored to the file of the learned CIT(A). We, therefore, in the interest of justice and equity, direct the learned CIT(A) to decide the appeal after giving due opportunity of being heard to the assessee. Appeal is allowed for statistical purposes. The Appellate Tribunal ITAT Tribunal allowed the appeal of Shri Pankaj Shah & Shri Manoj Gupta against the order of the CIT(A)-II, Indore. The appeal was allowed for statistical purposes, and the case was restored to the file of the CIT(A) for providing a reasonable opportunity of being heard to the assessee.
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