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2022 (4) TMI 1416 - AT - Income TaxGrounds mentioned in the impugned order as different from the grounds attached to Form no.35 - addition made u/s 68 and disallowance u/s 14A have not been decided by Ld. CIT(A) - HELD THAT:- In the grounds reproduced by the ld. CIT(A) in the impugned order, no grounds in merits u/s 68 and u/s 14A of the Act are appearing whereas in the grounds attached in Form 35 placed on record, we find that the assessee has raised nine grounds including the grounds raised on merits for addition of Rs.2,04,80,000/- u/s 68 u/s 14A - CIT(A) has not adjudicated any of the issues on merits. The ld. Departmental Representative failed to controvert this fact that the grounds raised on merits by the assessee remained adjudicated by the ld. CIT(A). We, therefore under the given facts and circumstances of the case, in the larger interest of justice and being fair to both the parties, are of the considered view that all the issues raised before us, in the instant appeal needs to be restored to the file of the ld. CIT(A) for adjudicating the issues and pass a speaking order on grounds raised before us, including the issue of addition u/s 68 of the Act and disallowance u/s 14A - Appeal of the assessee is allowed for statistical purposes.
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