2018 (9) TMI 2099

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.... ACCOUNTANT MEMBER] Assessee by : Shri. N. Vijay Kumar, C.A. Respondent by : Shri. B Sagadevan, IRS, JCIT. O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Assessee through this stay petition pleads for stay of recovery of tax of Rs. 6,81,126/- and interest of Rs. 3,47,414/-, aggregating to Rs. 10,28,540/-. 2. Ld. Counsel for the assessee submitted that in the assessment done f....

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.... charges. According to him, ld. Commissioner of Income Tax (Appeals) had sought a remand report but declined to consider the remand report or the earlier letter filed with the Assessing Officer. Further, as per the ld. Authorised Representative, assessee had on 11.12.2009 filed a reply to all the queries raised by the ld. Assessing Officer, but this was also ignored. According to him, assessee was....

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....ax Office on the copy of the letter filed by the assessee. There is no mention about the remand report also. In the assessment order, it is mentioned by the ld. Assessing Officer that the disallowance has been made for want of evidence. Considering the facts and circumstances we are of the opinion that the matter requires a fresh look by the ld. Assessing Officer. We set aside the orders of the lo....