9911796707
TMI Blog2011 (4) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7507/Mum./08 is an appeal by the revenue against the order dated 12-9-2007 of CIT(A) XXVII, Mumbai relating to assessment year 1988-89. The assessee has filed a Cross Objection against the very same order of the CIT(A). Ground No. 1 raised by the revenue reads as under:- "1. On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in not giving any opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A). The ITAT reversed the order of the CIT(A) by its order dated 4-4-2003 upholding the validity of reopening of assessment. The Tribunal further directed the CIT(A) to decide the appeal of the assessee on merits after affording reasonable opportunity of being heard to both the parties. 3. In the proceedings before CIT(A) no opportunity was admittedly given to the Assessing Officer. In this re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions. We are of the view that in the light of the directions of the Tribunal in its order dated 4-4-2003, the proper course would be to set aside the order of CIT(A) and direct the CIT(A) to decide all the issues afresh after affording the Assessing Officer and the assessee opportunity of being heard. We direct accordingly. 7. In view of the above conclusion we are not going into the merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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