)RAJYAVARDHAN SINGH,INDORE vs. ACIT,CIRCLE 5(1), INDORE

O R D E R

PER SHRI KUL BHARAT, JM

2. At the outset of the hearing, ld. counsel for the assessee contended that for the assessment year 2009-10 in the assessee’s own appeal bearing the identical issues involved in the present appeal too, had been dealt with by the ITAT, Indore and the Indore Bench had, vide order dated 23.3.2018, set aside the order of the ld. CIT(A) and restored back to the file of the ld. CIT(A) for decision afresh. On the other hand, the ld. CIT/DR relied on the orders of the Revenue Authorities. However, she did not object if the matter is reconsidered by the ld. CIT(A).

3. Considering the rival submissions and in the interest of justice, we deem it appropriate to set aside the order of the ld. CIT(A). The issues raised in the present appeal are remanded back to the file of the ld. CIT(A) with direction to decide the matter afresh in the light of the earlier order of the Tribunal (supra). The ld. CIT(A) would decide the appeal afresh in terms as indicated hereinabove after affording due opportunity of being heard to the assessee as per law and the assessee is also directed to suo motu take this order and appear before the ld. CIT(A) in this regard.

Order was pronounced in the open court on 15.5.2019.