https://www.taxtmi.com/caselaws?id=263333 The Tribunal allowed the Revenue's appeal for statistical purposes, remanding the case to the Assessing Officer for de novo adjudication due to the lack of detailed reasoning and separate adjudication by the CIT(A) on core issues. The Tribunal stressed the importance of addressing all raised issues before the appellate authority and providing a fair hearing opportunity. The AO's ex parte assessment and deletion of impugned additions without thorough reasoning were noted, leading to the restoration of the case for proper examination and adjudication. en-us Tue, 24 Feb 2015 00:00:00 +0530 Wed, 11 Mar 2015 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263333 The Tribunal allowed the Revenue's appeal for statistical purposes, remanding the case to the Assessing Officer for de novo adjudication due to the lack of detailed reasoning and separate adjudication by the CIT(A) on core issues. The Tribunal stressed the importance of addressing all raised issues before the appellate authority and providing a fair hearing opportunity. The AO's ex parte assessment and deletion of impugned additions without thorough reasoning were noted, leading to the restoration of the case for proper examination and adjudication. Case-Laws Income Tax Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263333