2017 (7) TMI 1283

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....iled by the assessee assailing the correctness of the order dated 20.02.2017 of CIT (Appeals)-2 Chandigarh pertaining to 2009-10 assessment year on various grounds on merits. However, attention was invited to ground No. 1, which, it was submitted has been left undecided by the CIT(A) despite the fact that the arguments in support of the same have been reproduced in the impugned order. The specific....

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...., while deciding the appeal, he failed to address the said ground. 4. The ld. Sr. DR considering the record submitted that the said submission was advanced and considered for condoning the delay of 1355 days and in the absence of any specific prayer, the CIT(A) has dismissed ground No. 1 as a general ground. 5. After perusing the material available on record I find that before CIT(A), the as....