TMI Blog2020 (9) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... Loss accounts of each windmills separately in Form IOCCB - HELD THAT:- As submitted by assessee that as per para 5.2 of the order of CIT(A), it is noted by CIT(A) has in Assessment Year 2008-09 in assessee s own case, the Tribunal has restored the matter back to the file of CIT(A) for a fresh decision. At this juncture, the Bench wanted to know about the final outcome in Assessment Year 2008-09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 25-9-2020 - SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER For the Assessee : Smt. Sheetal Borkar, Advocate For the Revenue : Dr. Shankar Prasad, Add. CIT(DR)(ITAT), Bengaluru ORDER Per A.K. Garodia, Accountant Member This appeal is filed by the assessee and the same is directed against the order of learned CIT (Appeals) - 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are highly arbitrary and unrealistic and are liable to be deleted in full. 6. For these and such other grounds that may be urged during the hearing of this appeal, appellant prays that the appeal may be allowed. 7. The appellant craves leave to add, to alter, to amend or to delete any of the grounds that may be urged at the time of hearing of the appeal. 3. In the course of hearing, it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, we set aside the order of CIT(A) and restore the matter back to his file for a fresh decision simultaneously with decision on this issue in Assessment Year 2008-09 if it is still pending before CIT(A) because in that year, the matter was remanded by the Tribunal to the file of CIT(A). In case, by the time this order reaches to the file of CIT(A), the issue is already decided by CIT(A) in Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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