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2014 (8) TMI 721 - AT - Income TaxVarious additions made - Appeals consolidated by CESTAT – Held that:- The assessee rightly submitted that all the additions made by the AO and confirmed in appeal by the CIT(A) are based on the basis of investigation and additions made by the Central Excise Department - the assessee has filed appeal before CESTAT - The appeal has been heard in July’ 2013 - There are a batch of appeals and they are being heard turn by turn and the CESTAT Members have stated that they will pass a consolidated order in all the appeals together - assessee rightly contended that the matter requires to be restored back to the file of the CIT(A) for adjudication afresh in the light of the order of CESTAT – revenue also agreed to the above submissions of the assessee - thus, the matter is to be remitted back to the CIT(A) for fresh adjudication – Decided in favour of Assessee.
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