2018 (5) TMI 1765

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....d by the assessee assailing the correctness of the order dt. 27.11.2014 of CIT(A)-Faridabad pertaining to 2010--11 AY. Although various grounds have been raised by the assessee on merits, however, the parties were heard only on ground no. 1 which reads as under: 1. "That Ld. CIT(A) has not provided the opportunity as requested by the appellant, the matter should be remanded to the firs....

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....opportunity had been provided, the assessee did not support its claim. The Ld. AR clarified that the issue in the present proceedings is limited to lack of opportunity before the CIT(A) and he is not assailing the assessment order as the Forum has been provided where he has not been heard. The ld. Sr. DR considering the request did not oppose the prayer for remand. 4. I have heard the submissio....