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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI D.T. GARASIA
Per D.T. Garasia, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 17.01.2017 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2007-08.
During the course of hearing, at the outset, the Ld. A.R. has fairly conceded that assessee did not pursue the appeal before the Ld. CIT(A), therefore, now he wanted to pursue this appeal before the Ld. CIT(A).
The Ld. D.R. has no objection, if the matter is restored to Ld. CIT(A) for fresh hearing.
Therefore, in the interest of justice, I restore this matter back to the file of the Ld. CIT(A) for fresh adjudication and Ld. CIT(A) is directed to decide
In the result, appeal of the assessee is allowed.
Order pronounced in the open court on 30.06.2017.