1 itxa2276-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2276 OF 2010 The Commissioner of Income Tax-4 ..Appellant. V/s. M/s. Jash Securities Pvt. Ltd. ..Respondent. Ms. Padma Divakar for the appellant. Mr. B.V. Jhaveri for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.P.SONDURBALDOTA JJ. DATED : 16TH JUNE, 2011 P.C. :- 1. By an ex-parte order dated 23/12/2008, the ITAT had allowed the appeal filed by the revenue, thereby setting aside the order of CIT(A) and restoring the order of the assessing officer. Thus, royalty paid by the assessee to the firm stood disallowed. 2. Thereafter, on an application made by the assessee, the ex- parte order was recalled and the matter was heard afresh. 2 itxa2276-10 3. By the impugned order dated 31/8/2009, the Tribunal has dismissed the appeal filed by the revenue. No reasons are given in the impugned order as to why the Tribunal disagreed with its view contained in para 18 of its earlier order wherein the appeal filed by the revenue was allowed. 4. In this view of the matter, counsel for the parties state that the order of the ITAT dated 31/8/2009 passed in I.T.A. No.218/Mum/2006 relating to AY 2001-02 be quashed and set aside and the matter be restored to the file of ITAT for de novo consideration in accordance with law. Accordingly, the impugned order dated 31/8/2009 is set aside and the matter is restored to the file of the ITAT for de novo consideration. 5. The appeal is disposed off accordingly with no order as to costs. (SMT. R.P.SONDURBALDOTA, J.) (J.P. DEVADHAR, J.)