2014 (10) TMI 925

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.... Revenue by : Dr. P. Daniel -Spl. 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 ....

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....5JB amounting to Rs. 48,44,997/-(A.Y. 2002-03), Rs. 1,05,35,378/- (A.Y.2009-10) 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 applica....

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....40/-(A.Y. 2010-11) respectively towards interest expenditure claimed by the assessee. 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 identicall....

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.... ld. CIT(A) for fresh adjudication with a direction to grant a reasonable opportunity of 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 pro....