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Income Tax Appellate Tribunal, BANGALORE BENCH ‘A’, BANGALORE
Before: SHRI A. K. GARODIA & SMT ASHA VIJAYARAGHAVAN
in the impugned order, the ld. CIT(A) has not decided these objections, we feel it proper to restore this matter back to the file of the ld. CIT(A) for a fresh decision and accordingly, we set aside the order of the ld. CIT(A) and restore the entire matter in respect of TP issue back to his file for a fresh decision in accordance with law after providing adequate opportunity of being heard to both sides.
In the result, the appeal of the assessee for the AY: 2005-06 is allowed for statistical purposes.
13 IT(TP)A Nos.1548-49 & 1663-64(B)2013
In the combined result, the appeal of the revenue for AY: 2006-07 is dismissed and the remaining one appeal of the revenue and two appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on the date mentioned on the caption page.