Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -
ab-initio. 8. Per contra, the Ld.DR relied on the orders of the revenue authorities. 9. We have heard both the parties and perused the material available on record. It is an admitted fact that the Ld.CIT(A) has failed to adjudicate ground No.1 before him, challenging the validity of the assessment order based on a notice