https://www.taxtmi.com/caselaws?id=767984 ITAT Ahmedabad allowed the assessee's appeal for statistical purposes in a transfer pricing matter. The CIT(A)-NFAC had dismissed the appeal without examining the merits, violating natural justice principles. Since the case involved TP adjustments with Associated Enterprises requiring TPO reference under section 92CA, ITAT held it should have been adjudicated by CIT(A)-TP. The matter was remanded to appropriate CIT(A)-TP for fresh adjudication on merits after providing reasonable hearing opportunity to the assessee. en-us Thu, 13 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767984 ITAT Ahmedabad allowed the assessee's appeal for statistical purposes in a transfer pricing matter. The CIT(A)-NFAC had dismissed the appeal without examining the merits, violating natural justice principles. Since the case involved TP adjustments with Associated Enterprises requiring TPO reference under section 92CA, ITAT held it should have been adjudicated by CIT(A)-TP. The matter was remanded to appropriate CIT(A)-TP for fresh adjudication on merits after providing reasonable hearing opportunity to the assessee. Case-Laws Income Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767984