SH. VARUN GUPTA,CHANDIGARH vs. ITO, W-3(3), CHANDIGARH

Accordingly, we set aside the impugned order of Ld. CIT(A) A.Y. 2016-17 7 with directions as aforesaid. We make it clear that the issues now raised by ld. AR of the Assessee as contended before us would not deter the Ld. CIT(A) to pass an order on merits of the case and our observations supra would in no way affect his powers u/s 250 of the Act while hearing and deciding the first appeal. Accordingly, the impugned order is set aside and the appeal is allowed as and by way of remand / denovo.

In the result, appeal of Appellant/Assessee is allowed for statistical purposes.