TMI Blog2014 (10) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... erved that as per counsel of the assessee, the issue required further investigation and the AO had no objection to the restoration of these issued for fresh examination - during the course of the arguments, both the parties have agreed that the FAA has restored the matter back to the AO pertaining to the addition of ₹ 21,398/-. The claims were not adjudicated by the FAA - the Tribunal had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2011, the appeal was admitted by a Co-ordinate Bench on the following substantial questions of law:- i. Whether on the facts and in the circumstances of the case, the Tribunal is legally justified in remanding the matter back to the assessing officer after misreading upon the judgment of Commissioner of Income Tax (Appeals) and without considering the order passed by the Tribunal relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific charging Sections?' With this background, we have heard Sri Krishna Agrawal, learned counsel for the assessee and Sri Dhananjay Awasthi, learned counsel for the department. From the record, it appears that the Tribunal has observed in its order that:- As per his impugned order, the Ld. CIT(A) has restored back these issues to the file of the AO for fresh examination and decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re us remain regarding to the additions. (1) Commission and rebate ₹ 95,902/-; (2) Electricity motor car maintenance and depreciation expenditure of ₹ 32,205/; and (3) ₹ 45,161/- on account of electricity charges lease rent ₹ 45,161/- water tax of 64, Balrampur House Property. But fact remains that the above claims were not adjudicated by the first appellate aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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