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TMI Blog2018 (10) TMI 1657X X X X Extracts X X X X X X X X Extracts X X X X ..... e For The Respondent : NOTICE SERVED COMMON ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Both these appeals are filed by the Revenue. Revenue has challenged the judgment of the Income Tax Appellate Tribunal, Ahmedabad ["Tribunal" for short] dated 27th December 2017 by which the Tribunal was pleased to remand the proceedings before the CIT [A] for fresh adjudication. The Tribunal noted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not file any reply. Therefore, considering the material on record, the AO made addition as unexplained investment. Even before the learned CIT(A) also the assessee was non cooperative. Number of opportunities were given to the assessee to represent his case, however none remained present on behalf of assessee. Thereafter, the learned CIT(A) proceeded further with the appeal ex parte and decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.0. In view of the above and for the reasons stated above, the questions of law are answered in favour of the Revenue and against the assessee and impugned common judgment and order passed by the learned Tribunal in IT(SS) A No.117/AHD/2015 to IT(SS) A No.122/AHD/2015 is hereby quashed and set aside and the orders passed by the AO as well as learned CIT(A) are restored. All the appeals are allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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