DHARMANNA LAYAPPA BANASODE ,BIJAPUR vs. INCOME TAX OFFICER, WARD-2, BIJAPUR

Per Laxmi Prasad Sahu, Accountant Member

“6. ……… In the interest of justice, we remit the appeal to the file of CIT(Appeals) for fresh consideration and decision as per law, subject to payment of costs of Rs.10,000/- (Rupees Ten Thousand Only) by the assessee. The assessee will produce proof of payment of costs before the CIT(Appeals) and produce all necessary documents without seeking unnecessary adjournment for early disposal of the case. The assessee may be given reasonable opportunity of hearing.”

Corrigendum to Page 2 of 2 2. Therefore the last portion of para 6 of the order is modified and substituted to read as under:-

“ 6. ………. In the interest of justice, we remit the appeal to the file of Assessing Officer for fresh consideration and decision as per law, subject to payment of costs of Rs.10,000/- (Rupees Ten Thousand Only) by the assessee. The assessee will produce proof of payment of costs before the Assessing Officer and produce all necessary documents without seeking unnecessary adjournment for early disposal of the case. The assessee may be given reasonable opportunity of hearing.”