TMI Blog2020 (1) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... as agreed with the decision of Honble Judicial Member of providing opportunity to the assessee by setting aside to the file of CIT (Appeals). We considering the Hon ble Third Member view and the Affidavit filed by the assessee, set aside the order of the CIT(Appeals) and restore the entire disputed issues to the file of CIT(Appeals) to adjudicate afresh considering the material on record and to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessment Year 2010-11, two appeals have been filed against the order under Section 143(3) r.w.s. 153A of the Income Tax Act, 1961 ('the Act') and order under Section 143(3) r.w.s. 153A and 263 of the Act. 2. The above appeals were heard by the co-ordinate Bench of Tribunal on 8.11.2017 and since there was difference of opinion, Hon ble Vice-president as a Third Member was appointed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er it appropriate to refer to the Affidavit filed by the assessee which is read as under: 4. We heard the rival submissions and perused the material on record. Prima facie, the Hon'ble Third member has agreed with the decision of Honble Judicial Member of providing opportunity to the assessee by setting aside to the file of CIT (Appeals). We considering the Hon ble Third Member view an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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