In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani
151A of the Act. Jaya Juneja vs. ITO A.Y. 2015-16 3. That, without prejudice to the above, the learned CIT(A) grossly erred in not adjudicating the appeal on merits of the case. 4(i). That, without prejudice to the above, the learned CIT(A) grossly erred, both on facts and in law, in confirming the action