(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.160 OF 2005 M/s.Anant & Company ...Appellant Vs. The Deputy Commissioner of Income Tax & Anr. ..Respondents Mr. Jitendra Jain i/b. Thakore Jariwala & Associates for the Appellant. Mr. P.S. Sahadevan, for the Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE,JJ. R.S.MOHITE,JJ. R.S.MOHITE,JJ. DATED: 11TH MARCH,2008 DATED: 11TH MARCH,2008 DATED: 11TH MARCH,2008 P.C.: P.C.: P.C.: . Heard learned Counsel for the parties. The learned Tribunal has reversed the finding of the Commissioner (Appeals) which had allowed the Appeal preferred by the Appellant herein. 2. On going through the findings of the Tribunal we find no reasons as to why the findings of the Commissioner (Appeals)have been set aside except what is set out in par.4.2. Para.4.2 are in the nature of general observations without giving any specific findings and at any rate not giving any reasons as to why the finding recorded by the Commissioner (Appeals) are reversed. 3. Apart from that the grievance of the (-2-) appellant is that the Tribunal proceeded on a point on which the Appellant had no opportunity to contest. We do not propose to answer the issue considering what we have set out earlier. In the light of the above the impugned order is set aside and the matter is restored to file of ITAT. The I.T.A.T. to decide the Appeal after giving both parties opportunity and dispose of the appeal accordingly. (R.S.MOHITE, J.) (F.I.REBELLO, (R.S.MOHITE, J.) (F.I.REBELLO, (R.S.MOHITE, J.) (F.I.REBELLO, J.) J.) J.)