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2020 (9) TMI 1147

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..... assessee after furnishing details / copy of the statement based on which the impugned assessment order has been passed. From the above it is seen that matter was restored back to the file of the AO for fresh decision - Assessee s appeal is allowed for statistical purposes. - 1316/Bang/2019, 1317/Bang/2019, 1318/Bang/2019, 1319/Bang/2019, 1320/Bang/2019, 1321/Bang/2019, 748/Bang/2019 - - - Dated:- 3-9-2020 - SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER For the Assessee : Shri Pradeep Kumar, C.A. For the Revenue : Shri Ganesh R G, Standing Counsel. ORDER These appeals filed by the assesses are directed against different orders of Commissioner of Income Tax (Appeals), Bangalore. The assesses are aggrieved by the decision o .....

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..... peal of assessee. The assessee is in appeal before us. 4. At the time of hearing, the learned Authorised Representative submitted that the issue in dispute is squarely covered by the decision of ITAT, Bangalore Bench in ITA No.1569/Bang/2019 Dt.21.01.2020 (Sri Ranjeet Kumar Bothra Vs. ITO). On the other hand, the learned Departmental Representative submitted that the issues in these are squarely covered by the judgements in favour of Department which are as follows : i) Suman Poddar Vs. ITO Dt.17.09.2019 in ITA No.841/2019 (Delhi HC) ii) Udit Kalra Vs. ;ITO Dt.8.3.2019 in ITA No.220/2019 CM No.10774/2019 (Del HC) 5. We have heard both the parties and perused the material on record. In our opinion, the issues are squarely cover .....

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..... ) and as per the facts of the case on hand, there appears to be no difference in facts and therefore by respectfully following this judgment in the case of Chandra Devi Kothari (Supra), I set aside the impugned orders of learned CIT(A) for Assessment Year 2008-09 and restore the matters to the file of the AO for fresh decision with the same directions as were issued by the Hon ble Karnataka High Court in the case as per Para No.8 of the judgment reproduced above. In view of this decision, no adjudication is called for at this stage regarding the merits of the addition. 6. In view of the above order of the Tribunal, I inclined to remit the issue to the file of the Assessing Officer to decide the issue afresh with similar directions as he .....

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