In the result, the appeal is partly allowed
Bench: SHRI SUNIL KUMAR SINGH (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)
u/s 147 of the Act. From the perusal of appellate order we find that the ld. CIT(A) has not decided these legal and jurisdictional issues though a discussion is made in para 6.3 of the order and for the sole reason that the reassessment order was passed exparte, had set aside the reassessment order in terms of the power