ITO WD4(1)(3), MUMBAI vs. M/S.AKAR INDUSTRIES PRIVATE LIMITED (FORMERLY KNOWN AS M/S.KATHIAWAD INVESTMENTS P. LTD), MUMBAI

आदेश / O R D E R

Per Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year [AY] 2012-13 contests the order of Ld. first appellate authority qua certain relief provided to the assessee. None has appeared for assessee. Therefore, left with no option, we proceed to dispose-off the same on the basis of material available on record and after hearing Ld. Departmental Representative [DR], Shri Rajeev K.Gubgotra.