TMI Blog2017 (1) TMI 1823X X X X Extracts X X X X X X X X Extracts X X X X ..... rought to the notice of this Tribunal. We accordingly recall the order passed by the Coordinate Bench of this Tribunal [ 2015 (5) TMI 1253 - ITAT JAIPUR] and direct the Registry to fix the matter for fresh hearing in due course. - Shri Kul Bharat, JM And Shri Vikram Singh Yadav, AM For the Revenue : Shri R.A. Verma (Addl. CIT). For the Assessee : Shri Rajiv Sogani (CA). ORDER PER: KUL BHARAT, J.M. The revenue has filed this Misc. application on 16/12/2016 seeking recalling of the order of the ITAT, Jaipur Bench, Jaipur dated 25/05/2015 passed in ITA No. 798/JP/2011 for A.Y. 2007-08. 2. In this Misc. application, the revenue has submitted that the Hon ble Tribunal has set aside the assessment to decide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 254(2) of IT Act, 1961 by recalling the appeal order and deciding the same on merits. He also submitted that similar identical issue has also been decided by the Hon ble ITAT, Jaipur Bench, Jaipur in case of DCIT Vs. M/s Oriental Gemco (P) Ltd. in MA No. 21/JP/2016 (arising out of ITA No. 369/JP/2014 A.Y. 2008-09) order dated 14/10/2016. 4. Here it would be relevant to refer to the findings of the Coordinate Bench, which is the subject matter of present application, which is as under: 2.4 I have heard the rival contentions and perused the material available on record. There is merit in the proposal of both the parties. Accordingly the issue raised in assessee s appeal is set aside and restored back to the file of the AO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. CIT(A) which was the subject matter of appeal before the Coordinate Bench. The Coordinate Bench vide its order dated 8.10.2015 has set aside the issue relating to estimation of profits and restored the matter back to the file of the AO to decide the same afresh after the judgment of Hon ble Rajasthan High Court in the case of Anuj Kumar Varshney Others vs. ITO (Supra) is delivered. From the perusal of records, it is also noted that the provisions of Section 153(2A) of the Act were not brought to the notice of this Tribunal. We accordingly recall the order passed by the Coordinate Bench of this Tribunal dated 25/05/2015 and direct the Registry to fix the matter for fresh hearing in due course. 7. In the result, the M.A. of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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