IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 790/2009 The Commissioner of Income Tax-1, Appellant Mumbai-20 Vs. M/s Gala Trading Pvt.Ltd. Respondent Mr.Suresh Kumar for the Appellant None for Respondent CORAM-J.P.DEVADHAR AND MRS.MRIDULA BHATKAR,JJ DATE-10TH JANUARY,2011. P.C. . This appeal is filed by the Revenue against the order of Income Tax Appellate Tribunal dated 29/9/2008. Perusal of the order of I.T.A.T. clearly shows that the Tribunal has restored the issue to the file of the Assessment Officer to decide the issue afresh after giving an opportunity of hearing to the assessee . 2. Since the order of the Tribunal is remand order we see no reason to entertain this appeal. 3. The appeal is dismissed with no order as to costs. (MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)