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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: Sh. A.D. JainDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of the ld. CIT(A)-IV, Kanpur dated 06.11.2018 relating to AY 2014-15.
From the record, we find that the ld. CIT(A) has summarily dismissed the appeal of the assessee without adjudicating the issue on merits. Hence, we deem it proper to remand the matter to the file of the Ld. CIT(A) with a direction to decide the issue on merits.