2020 (3) TMI 944

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....And Shri S. Jayaraman, Accountant Member Appellant by: Ms. C. Sowndarya, C.A. Respondent by: Shri M. Srinivasa Rao, CIT ORDER PER DUVVURUL RL REDDY, JUDICIAL MEMBER: These five appeals filed by the assessee are directed against the common order of the ld. Commissioner of Income Tax (Appeals) 4, Chennai, dated 31.01.2019 relevant to the assessment years 2011-12, 2012-13, 2013-14 and ....

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.... completed by assessing income of the assessee at Rs. 606,35,07,134/- after making various additions. Similarly, the assessments were completed under section 143(3) r.w.s. 92CA of the Act by assessing the income of the assessee for the assessment year 2012-13 at Rs. 95,27,85,096/- against the returned income of Rs. 42,74,07,280/-, for the assessment year 2013-14 at Rs. 45,07,36,808/- against the r....

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....e same are royalty/FTS, the above payments were brought to tax. 3. The assessee carried the matter in appeal before the ld. CIT(A). Since there was no detailed representation from assessee's side against various additions, while dismissing the appeals by common order, the ld. CIT(A) has not concluded various grounds raised in the appeals on merits. 4. On being aggrieved, the assessee is in a....

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....additions made in the assessment order passed under section 143(3) r.w.s. 92CA of the Act for the assessment years under consideration, the assessee preferred appeal before the ld. CIT(A). On perusal of the appellate order, we find that while concluding the appellate order, the ld. CIT(A) has not adjudicated the issues on merits based on the facts and circumstances. Accordingly, we set aside the o....