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2022 (3) TMI 1576 - HC - Income TaxValidity of ITAT orders - allegation of orders as arbitrary in nature and contrary to the applicable rules and Regulations - Petitioner seeks a direction to the respondent to restore the appeal of the petitioner as was filed initially and to pass a reasoned, lawful and valid order - petitioner states that though the petitioner’s proxy counsel had prayed for an adjournment and even filed an adjournment application, yet the Tribunal in the impugned order had recorded the concession of the appellant’s proxy counsel to the impugned order being set aside with a direction to the CIT(A) to decide the appeal on merits HELD THAT:- On the last date of hearing respondent had prayed for some time to obtain instructions. Today he states that the Assessing Officer has no objection to the present matter being remanded back to the ITAT for a fresh decision. Consequently, with the consent of learned counsel for the parties, the impugned orders dated 16th January, 2020 and 18th November, 2021 are set aside and the matters are remanded back to the ITAT to decide the matter afresh. The rights and contentions of all the parties are left open.
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