TMI Blog2010 (1) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue are directed against the common order of ld. CIT(A) dated 15.4.2008 for the concerned assessment years. 2. The first common issue raised is that the ld. CIT(A) erred in deleting the addition on account of pension received from M/s Nest West Staff Pension Fund, UK. 3. During the assessment proceedings in these cases the AO noted that assessee has not disclosed the pension recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, he deleted the addition. 5. Against this order the Revenue is in appeal before us. 6. We have heard both the counsels and perused the records. We find that assessment in these cases were framed under section 144/147 of the IT Act. The assessee has not fully cooperated with the AO and not submitted the necessary details, as a result the AO was compelled to make the assessment exparte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. 8. We have heard both the counsels and perused the records. We have already remitted the main issue in theses cases to the files of the AO and this issue is connected with the same. Hence we deem it appropriate to remit this issue to the files of the AO to consider the same afresh. 9. In the result, all the three appeals filed by the Revenue are allowed for statistical purposes. Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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