- (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: Whether on the facts and in the circumstances of the case, the hon'ble Income-tax Appellate Tribunal is right in upholding the order of the Commissioner of Income-tax (Appeals) dated February 11, 2008, thereby deleting the addition of Rs. 1,80,40,340 made by the Assessing Officer on account of disallowance of bogus labour expenses.
(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.;