P RAMA RAO,NAWARANGPUR vs. ITO, JEYPORE WARD, JEYPORE

In the result, appeal of the assessee is partly allowed

Bench: Shri P.M.Jagtap & Shri C.M.Garg(Through : Video Conferencing) P.Rama Rao, Vs Cit, Bhubaneswar Prop. Of M/S Om Traders, At-Pathana Street, Po-Nawarangpur, Dist-Nawarangpur-764059 Pan No. : (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By Shri Jagamohan Pattanaik, Adv. : राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 04/01/2022 घोषणा की तारीख/Date Of Pronouncement : 02/02/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit, Bhubaneswar U/S.263 Of The Act, Dated 31.03.2004. 2. We Have Heard The Arguments Of Both The Sides & Perused The Relevant Record Of The Tribunal Including The Paper Book Filed By The Assessee Spread Over 77 Pages Along With The Written Submissions Filed On 03.01.2022. 3. Replying To The Above, Ld. Cit-Dr Also Filed Written Submissions & Copies Of The Case Laws/Judgments/Orders In Support Of The Stand Of The Revenue.

Charitable Trust in R/Tax Appeal NO.1335 of2018 order dated 30.7.2019 in paras 16 & 17 of the said judgment is referred to as under: "16. There is one another valid reason for us to say that ordinarily the matter should not be remitted by the Appellate Tribunal to the Id CIT(A) if the Appellate Tribunal is in a position