TaxTMI 
TaxTMI 
2024 (8) TMI 546
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....H (J.M): 1. This appeal has been preferred against the impugned order dated 23.02.2024 passed in Appeal no. NFAC/2019-20/10303706 by the Ld. Commissioner of Income-tax(Appeals)/ National Faceless Appeal Centre (NFAC) [hereinafter referred to as the "CIT(A)"] u/s. 250 of the Income-tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment year [A.Y.] 2020-21, wherein learned CIT(A) has d....
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....assessee also moved rectification petition before Ld. AO in respect of some of the issues, which were also part of issues in first appeal taken in first appeal and informed learned CIT(A) in respect of the same with the prayer that the issues, if rectified by the jurisdictional AO, shall not be pressed in the first appeal. However, learned CIT(A), without going on the merits in respect of the rema....
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....rounds raised before learned CIT(A), only 08 grounds were part of the rectification petition filed before learned AO, the remaining grounds of disallowances/additions, which were outside the scope of rectification proceedings, were to be decided by the learned CIT(A) on merit. He has misinterpreted assessee's clarification letter and prayed to restore the matter back to learned CIT(A) for decision....
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....ll the issues. It is further noticed that the assessee has a legal right under para 5(i)(ii) of the faceless appeal scheme 2021 for having a notice for submitting its response in support of the grounds before the first appellate authority/NFAC. In the circumstances, we deem it appropriate to remit the matter back to the file of learned CIT(A) for denovo adjudication on merit after taking assessee'....