AI Structured Summary
Not yet generated for this judgment
Judgment
PER C.N. PRASAD, J.M.
All these appeals are filed by the assessee against different orders of the Ld. CIT(A)/NFAC, Delhi dated 30.06.2025 for the A.Ys. 2016-17, 2017-18 and 2018-19 respectively.
The Ld. Counsel for the assessee at the outset submitted that the Ld. CIT(A) disposed of the appeals without adjudicating legal grounds raised by the assessee. The Ld. Counsel for the assessee therefore, submitted that in the interest of justice these appeals may be restored to the file of the Ld. CIT(A) for disposing of all the grounds including legal grounds raised by the assessee after providing adequate opportunity of being heard to the assessee.
The Ld. DR has no serious objection in restoring all these appeals to the file of the Ld. CIT(A) / NFAC for adjudicating the issues afresh.
Heard rival contentions. On perusal of the order of the Ld. CIT(A) we observed reveals that the Ld. CIT(A) sustained the addition by addressing only the grounds on merits ignoring various legal grounds raised by the assessee. Thus, we restore all these appeals to the file of the Ld. CIT(A) for deciding all the grounds afresh after providing adequate opportunity of being heard to the assessee.
In the result, the appeals of the assessee are allowed for statistical purpose.