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TMI Blog2018 (9) TMI 2099X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri. N. Vijay Kumar, C.A. Respondent by : Shri. B Sagadevan, IRS, JCIT. O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Assessee through this stay petition pleads for stay of recovery of tax of Rs. 6,81,126/- and interest of Rs. 3,47,414/-, aggregating to Rs. 10,28,540/-. 2. Ld. Counsel for the assessee submitted that in the assessment done for the impugned assessment year, ld. Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Income Tax (Appeals) had sought a remand report but declined to consider the remand report or the earlier letter filed with the Assessing Officer. Further, as per the ld. Authorised Representative, assessee had on 11.12.2009 filed a reply to all the queries raised by the ld. Assessing Officer, but this was also ignored. According to him, assessee was having sufficient evidence for the clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. There is no mention about the remand report also. In the assessment order, it is mentioned by the ld. Assessing Officer that the disallowance has been made for want of evidence. Considering the facts and circumstances we are of the opinion that the matter requires a fresh look by the ld. Assessing Officer. We set aside the orders of the lower authorities in so far it relates to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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