2024 (8) TMI 1243

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....evenue : Shri Kanv Bali, Sr. DR ORDER PER S.RIFAUR RAHMAN, AM: The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)-9, Mumbai["Ld. CIT(A)", for short]/National Faceless Appeal Centre (NFAC) dated 18.01.2024 for the Assessment Years 2018-19 & 2019-20. 2. Both the appeals are interconnected having common issues. Both the appeals are heard t....

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....y evidences to prove that the delay was not intentional. For AY 2019-20, the ld. CIT (A) partly allowed the appeal. He submitted that ld. CIT (A) has not decided the issue on merit for AY 2018-19 and as the issues involved are same in both the assessment years i.e. 2018-19 & 2019-20, prayed that both the appeals may be remitted back to the AO with the prayer to decide the appeals after considering....

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....as not decided the issues on merit for AY 2018-19 and the issues involved are same in both the assessment years i.e. 2018-19 & 2019-20 and also ld. AR for the assessee prayed that the matter may be remitted back to the Assessing Officer for considering the documentary evidences as the ld. CIT (A) did not decide the appeal on merits. The disallowance made by the Assessing Officer needs verification....