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2018 (9) TMI 1972 - AT - Income TaxDisallowance u/s 14A - conflicting decision in the appeals for the very same assessment year - HELD THAT:- Admittedly, both the assessee and Revenue filed appeals for the assessment year 2012-13 against the very same order of the CIT(Appeals). In the assessee’s appeal, the disallowance was confirmed. However, in the Revenue’s appeal, the matter was remitted back to the file of the Assessing Officer. Therefore, apparently there is a conflicting judicial opinion. This happened due to the negligence of assessee and Revenue in not bringing to the notice of the Bench the pendency of other appeal at the time of hearing. Had it been brought to the notice of the Bench, the appeals would have been clubbed and common order would have been passed. Since such an exercise was not done, it resulted in conflicting judicial view. Therefore, this Tribunal is of the considered opinion that the matter needs to be re-heard together. Accordingly, the orders passed by this Tribunal are hereby recalled. The Registry is directed to post both the appeals for final disposal before regular Bench on 14.11.2018. Since the date of hearing was announced in the presence of both the parties, it may not be necessary for the Registry to issue a separate notice of hearing.
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