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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO & SHRI MANOJ KUMAR AGGARWAL
आदेश / O R D E R
PER V. DURGA RAO, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-1, Chennai in dated 20.03.2018 relevant to the Assessment Year 2013-14.
2 -: 2. When this appeal is taken up for hearing, both the parties have submitted that the facts and circumstances involved in this appeal are similar to the appeals in the assessee’s own case in T.C(A) Nos.167, 168, 172, 176, 180 & 185 of 2019 for A.Ys 2008-09, 2009-10, 2010-11, 2006-07, 2011-12, & 2005-06, respectively, vide order dated 27.11.2020, wherein the Hon’ble Madras High Court has directed the A.O to issue notice to the assessee, fixing a date for inspection of the petitioner’s unit and thereafter, afford an opportunity to the assessee to putforth their submissions and redo the assessment in accordance with law. Thus, in this appeal both the parties have submitted that the issue involved in this appeal also may be remitted back to the file of A.O and direct the A.O to decide the appeal keeping in view of the judgment of the Hon’ble Jurisdictional High Court, supra, and decide the issue in accordance with law.
We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below. We have considered the submissions made by the ld. counsel for the assessee as well as Ld. D.R. Accordingly, we set aside the order passed by the Ld. CIT(A) and remit the matter back to the file of A.O and direct the A.O to decide the issue afresh in accordance with law keeping in view of the directions given by the Hon’ble Jurisdictional High Court, supra.
3 -: Thus, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 07th December, 2021 in Chennai.