SH. SATWINDER MOHAN SOOD,FATEHGARH SAHIB vs. ITO, WARD-1, MANDI GOBINDGARH
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In the foregoing, we set aside the order of Ld. CIT(A) dt. 23/03/2023 and remand the matter back to the file of Ld. CIT(A) with a direction to conduct denovo proceedings as soon as possible within three months from date of receipt of this order. The assessee to cooperate and produce all material in support of his defence if any. We however caution the assessee that he would be fully cooperative with the Income Tax Authorities.
The impugned order is set aside as and by way of remand.
In the result, appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the open Court on 24/06/2024.
Sd/- Sd/- िव�म िसंह यादव परेश म. जोशी ( VIKRAM SINGH YADAV) (PARESH M. JOSHI) लेखा सद�/ ACCOUNTANT MEMBER �ाियक सद� / JUDICIAL MEMBER AG आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar