In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 302/Asr/2024 Assessment Year: 2017-18 Sajid Bashir Khan, Iqbalabad Vs. Ito, Ward (1), Bemina Srinagar, Jammu & Srinagar. Kashmir. [Pan:-Bxxpk6247E] (Respondent) (Appellant) Appellant By Sh. Bashir Ahmad Lone Ca Respondent By Sh. Charan Dass, Sr. Dr
delay, we condone the same and admit the appeal to be heard on merits. 3. The assessee has taken six grounds of appeal in Form No. 36 and his grievance is mainly due to the fact that the ld. First appellate authority has rejected the appeal without adjudicating on the ground contained in the memorandum of appeal, by refusing