2018 (9) TMI 1972

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..... lankamony, Accountant Member Petitioner by: Shri B. Sagadevan, JCIT Respondent by: Shri M. Viswanathan, CA ORDER N.R.S. Ganesan,  The Revenue has filed the Miscellaneous Petitions on the ground that there was a conflicting decision in the appeals for the very same assessment year. 2. Shri B. Sagadevan, the Ld. Departmental Representative, pointed out that in respect of disallowance mad .....

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..... was remitted back to the file of the Assessing Officer. Therefore, apparently there is a conflicting judicial opinion. This happened due to the negligence of assessee and Revenue in not bringing to the notice of the Bench the pendency of other appeal at the time of hearing. Had it been brought to the notice of the Bench, the appeals would have been clubbed and common order would have been passed .....

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