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2012 (7) TMI 425 - ITAT, AHMEDABADPower of CIT – Remand - addition on account of disallowance of unpaid service tax, disallowance of service tax, disallowance of rent expenses, disallowance out of consultancy and sales incentive expenditure - AO had specifically stated in the assessment order that in spite of repeated opportunities provided to the assessee, the assessee failed to be present before the revenue in the assessment proceedings - assessment order ex-parte u/s 144 of the Act - CIT(A) had remitted back the matter to the file of the learned AO for verification of all the additions raised – Held that:- Provisions of section 251 of the IT Act wherein the powers of the Commissioner of Income Tax (Appeals) to set aside the order of the learned AO has been omitted by the Finance Act, 2001 with effect from 1st June, 2001 - Order of the learned CIT(A) to be erroneous and hereby, set aside the same and remit back the case to the file of the learned CIT(A) to pass appropriate order as per the provisions of the Act
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