2014 (8) TMI 41

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....nd dissatisfied with the impugned judgment and order passed by the learned Income Tax Appellate Tribunal (hereinafter referred to as "the Tribunal") dated 3.1.2014 passed in ITA No. 262/Rjt/2013 for A.Y. 1994-95, the Revenue has preferred the present appeal to consider the following proposed question of law : (A) Whether on the facts and in the circumstances of the case, ITAT is justified in ho....

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....ibunal." 3. It appears that, thereafter, the AO passed a fresh order on 31.3.2008 giving effect to the order/direction issued by the learned Tribunal, as reproduced hereinabove, and revised the total income for Rs. 4,68,030/- in place of earlier income of Rs. 18,10,840/-. Feeling aggrieved and dissatisfied with the fresh order passed on remand, the assessee preferred an appeal before the CIT(A)....

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...., from the order passed by the AO, it appears that the AO has not at all considered these aspects and not complied with the directions of the ITAT while giving effect to their order. Therefore, the grievance of the appellant is genuine which needs to be addressed. The AO should have examined the issue in the light of the above decisions and any other later decisions, if any, delivered by the other....

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.... dismissing the appeal filed by the appellant and remitted the matter back to the AO to pass afresh order after considering the earlier direction issued by the ITAT, the revenue has preferred the present appeal to consider the proposed question of law. 5. We have heard Mr. Pranav G. Desai learned advocate appearing for the revenue. 6. We have also gone through the order passed by the CIT(A)a....