1 itxa6877-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6877 OF 2010 Shri A.K. Yadav ..Appellant. Versus Commissioner of Income Tax - XXV, Mumbai ..Respondent. Mr.D.H. Nadkarni with Mr.V.N. Ansurkar i/by Legal Solutions for the appellant. Ms.Padma Divakar for the respondent. CORAM : J.P. Devadhar & Smt.R.S. Dalvi, JJ. DATE : 5th April, 2011. P.C. : 1. The appellant is aggrieved by the order of the Income Tax Appellate Tribunal dated 2-7-2010, whereby the order of the Commissioner of Income Tax (Appeals) dated 18-01-2008 has been set aside and the matter is remanded back to the file of the Commissioner of Income Tax (Appeals) for decision afresh. 2. The grievance of the appellant is that the matter was already remanded back once on the earlier occasion by order dated 15-09-2006 and, therefore, it is contended that in the light of the judgment of the Delhi High 2 itxa6877-10 Court in the case of Commissioner of Income Tax V/s. Imperial Cables (P.) Limited reported in (2007) 159 Taxman 328 (Delhi), the Tribunal was not justified in remanding the matter once again. 3. Perusal of the order of the Tribunal shows that when the matter was remanded to the Commissioner of Income Tax (Appeals) by the earlier order and when the matter was taken up for hearing, neither the Officers of the department nor the assessee were present and the order was passed exparte. In these circumstances, the decision of the Tribunal to restore the matter back to the file of the Assessing Officer for denovo hearing cannot be faulted. 4. The appeal is accordingly dismissed with no order as to costs. (Smt.R.S. Dalvi, J.) (J.P. Devadhar, J.)