2013 (4) TMI 865

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessment year 2008-2009 is directed against the order of the CIT(A)-I, Surat dated 24.7.2012. 2. At the time of hearing none appeared on behalf of the assesseerespondent, and accordingly, the appeal of the Revenue is being disposed of ex parte qua the assessee-respondent on merits after hearing the learned DR. 3. The only effective ground of the Revenue is as under: "1. On the facts and circ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oduced in the appellate order passed by the CIT(A). In these facts, it cannot be said that no reasonable opportunity was given to the AO by the CIT(A). The AO has submitted his remand report vide his letter dated 11.7.2012, which is reproduced in the appellate order, and the assessee has also furnished his comments on the said remand report vide his letter dated 18.7.2012, which has also been repr....