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2018 (2) TMI 2091 - ITAT BANGALORENon adjudicating grounds of appeal - HELD THAT:- As submitted by the counsels on both sides it is clearly evident from a reading of the impugned order that the ld CIT(A) has disposed off the assessee’s appeal after adjudicating only the additional ground raised and without addressing/adjudicating the grounds at S.Nos. 1 to 4 listed out at page 2-3 of the impugned order. We restore these grounds to the file of the ld CIT(A) for consideration and adjudication after affording the assessee adequate opportunity of being heard in the matter and to file details/submissions which shall be duly considered.
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