2014 (8) TMI 937

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....ORDER Per Shri Anil Chaturvedi, Accountant Member: By this miscellaneous application filed by the Revenue on 24/01/2014 (arising out of CO No.259/Ahd/2010 for AY 2007-08), the Revenue submitted as under:- "Sir, In this case, the assessee has filed his return of income for the A.Y.2007-08 on 31/7/2007 declaring total income of Rs. 6,59,650/-. The case was finalized u/s.143(3) vide order....

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....007-08 against the order of CIT(A)-XXI, Ahmedabad dated 20/05/2010. In this petition, the honorable ITAT 'A' bench has directed vide order dated 31/7/2013 as under:- The issues in the appeal of the Revenue for A.Y. 207-08 in ITA No.2408/AHD/2010 vide order dated 26/7/2013 has already been restored to the file of Assessing Officer for fresh adjudication and therefore we are of the view that the ....

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....see submitted that the grievance of the Department of remitting the issue raised by Revenue in appeal to ld.CIT(A) and remitting the issue raised by Assessee in the CO to AO has already been met in the M.A.No.13/Ahd/2014 order dated 29/04/2014 and, therefore, present miscellaneous application of Revenue needs to be dismissed. 3. We have heard both the parties. We find that the Coordinate Bench ....

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....t to the submission of the Revenue. 3. We have heard the rival submissions and perused the material on record. We find that while deciding the appeal of Revenue (ITA No.2408/Ahd/2010 order dated 26.7.2013) the issue was restored to the file of CIT(A). Since the main appeal has been restored to CIT(A), we are of the view the CO file by the Assessee should also have been restored before CIT(A) in....