53 orders · Page 2 of 2
The Tribunal noted that the quantum appeal related to the same assessment year had been remanded back to the CIT(A). Therefore, in the interest of justice, the Tribunal set aside the impugned order and remanded the matter back to the CIT(A) for fresh adjudication.
The Tribunal noted that the assessee failed to present evidence before the CIT(Appeals) due to inadvertence, leading to an ex-parte decision. Considering the interest of substantive justice and the need for proper adjudication, the matter was remanded.
The Tribunal noted that the assessee failed to present evidence before the CIT(Appeals) due to inadvertence, leading to an ex-parte decision. Considering the interest of substantive justice and the need for proper adjudication, the matter was remanded.