2018 (10) TMI 1657

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.... For The Respondent : NOTICE SERVED COMMON ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Both these appeals are filed by the Revenue. Revenue has challenged the judgment of the Income Tax Appellate Tribunal, Ahmedabad ["Tribunal" for short] dated 27th December 2017 by which the Tribunal was pleased to remand the proceedings before the CIT [A] for fresh adjudication. The Tribunal noted tha....

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....did not file any reply. Therefore, considering the material on record, the AO made addition as unexplained investment. Even before the learned CIT(A) also the assessee was non cooperative. Number of opportunities were given to the assessee to represent his case, however none remained present on behalf of assessee. Thereafter, the learned CIT(A) proceeded further with the appeal ex parte and decide....