2014 (10) TMI 925

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....Counsel O R D E R PER JOGINDER SINGH, JUDICIAL MEMBER: The assessee is aggrieved by the impugned orders dated 24/12/2014, 14/12/2012 and 17/01/2013 respectively of the ld. First Appellate Authority, Mumbai. The assessee raised the following common grounds- 1. The ld. Commissioner of Income-tax (Appeals) has erred in law and in facts in passing the order u/s 250 of the Act. 2. The ld. Com....

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....9-10) and Rs. 4,14,56,777/-(2010-11). 6. The ld. Commissioner of Income-tax (Appeals) has erred in law and in facts in charging interest u/s 234A, 234B, and 234C of the Act. 2. In assessment year 2010-11 there is a delay of 19 days in filing the appeal before this Tribunal for which the assessee has filed application for condonation of delay. The ld. Counsel reiterated the contents of the appli....

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.... It was contended that identical issue was decided for A.Y. 2000-01 in the case of assessee itself (ITA No.5139/M/2012) order dated 06/11/2013, wherein the issue was setaside to the file of the ld. CIT(A) for which our attention was invited to pages 1 to 3 of the paper-book. It was also pointed out that identically the issue was decided in the case of Zest Holdings Pvt. Ltd., related concerns, for....

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....f being heard on the issue and thus was allowed for statistical purposes. Following the reasoning contained in the aforesaid orders, being identical facts/issue before us, we remand this issue to the file of the ld. CIT(A) for fresh adjudication. Needles to mention here that due opportunity of being heard be provided to the assessee with further liberty to furnish evidence, if any, in support of i....