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Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI
Before: SHRI R.S. SYAL
This appeal by the assessee is directed against the order passed by the CIT(A) on 30.09.2016 in relation to the Assessment Year 2008-09.
At the very outset, the ld. AR submitted that the ld. CIT(A) did not dispose of the grounds relating to initiation of reassessment and merits of the addition. He stated that the ld. CIT(A) simply decided the issue of notice u/s 143(2) and left the other issues undecided. It was, therefore, prayed that a direction be given for deciding the issues which remained undisposed of in the appellate order. The ld. DR did not raise any objection to this.
Having regard to the facts of the instant case, I set aside the impugned order and remit the matter to the file of the ld. CIT(A) for deciding the grounds of initiation of reassessment proceedings and also the merits of the addition.