https://www.taxtmi.com/caselaws?id=754620 ITAT Surat set aside CIT(A) NFAC order dismissing appellant's appeal after finding the appellate authority decided a different case entirely. The CIT(A) adjudicated appeal pertaining to ITO Ward-2 Vapi for AY 2016-17 involving partnership firm, while appellant's case related to ITO Ward-1 Surat for AY 2014-15. Grounds of appeal and facts considered were completely different from appellant's actual case. Order violated Section 250(6) mandate as it wasn't based on appellant's facts and grounds. Matter remitted back to CIT(A) for fresh adjudication with proper hearing opportunity. Appeal allowed for statistical purposes. en-us Tue, 25 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754620 ITAT Surat set aside CIT(A) NFAC order dismissing appellant's appeal after finding the appellate authority decided a different case entirely. The CIT(A) adjudicated appeal pertaining to ITO Ward-2 Vapi for AY 2016-17 involving partnership firm, while appellant's case related to ITO Ward-1 Surat for AY 2014-15. Grounds of appeal and facts considered were completely different from appellant's actual case. Order violated Section 250(6) mandate as it wasn't based on appellant's facts and grounds. Matter remitted back to CIT(A) for fresh adjudication with proper hearing opportunity. Appeal allowed for statistical purposes. Case-Laws Income Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754620