COMMISSIONER OF INCOME TAX Vs. S.G. EXPORTS

JUDGEMENT

(1.) This appeal under Section 260A of the Income-tax Act, 1961 (for short ''the Act'') has been filed by the Revenue against the order dated April 30, 2009, passed by the Income-tax Appellate Tribunal Chandigarh Bench ''A'' Chandigarh (in short ''the Tribunal'') in I.T.A. No. 413/Chd/2008, relating to the assessment year 2004-05 claiming the following substantial question of law:

(2.) On February 7, 2011, notice of motion was issued for today to consider the plea whether the matter is liable to be remanded to the Commissioner of Income-tax (Appeals) (in short ''the CIT(A)'') for fresh decision.

(3.) The office has reported that service is complete. However; no one has chosen to appear in court on behalf of the Respondent-Assessee.