2024 (2) TMI 327

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-1, Noida dated 30.06.2017 pertaining to A.Y.2010-11. 2. The grievance of the assessee read as under :- "1. That the order of the Ld. CIT (A) passed u/s 250 of the Income Tax Act, 1961 is bad in law and on facts. 2. That the Ld. CIT (A) has exceeded his jurisdiction by directing the Ld. AO to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., yet the Tribunal in the impugned order dated 16th January, 2020 had recorded the concession of the appellant's proxy counsel to the impugned order being set aside with a direction to the CIT(A) to decide the appeal on merits. He further states that upon an affidavit being filed by the petitioner's proxy counsel that she had given no such consent, the concessional order dated 16th January....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0 and 18 November, 2021 are set aside and the matters are remanded back to the ITAT to decide the matter afresh. The rights and contentions of all the parties are left open With the aforesaid direction, the present writ petition along with pending application stands disposed of." 4. Pursuant to the directions of the Hon'ble High Court representatives of both the sides were heard at length. The un....