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2021 (9) TMI 1030 - AT - Income TaxRectification of mistake u/s 154 - CIT(A) has passed a combined order for AY 2013-14 and 2014-15 but has only dealt with AY 2013-14 and has failed to mention/adjudicate issues raised in AY 2014-15 - addition made on account of deemed rental income in respect of the vacant flat - HELD THAT:- As it is evident that Ld.CIT(A) has failed to adjudicate issues raised for AY 2014-15. Hence, in the interest of justice, we remit the issue to the file of Ld.CIT(A) to pass a speaking order on the issues related to this appeal, which were raised before him but have not been adjudicated by him. Needless to add, assessee should be granted adequate opportunity of being heard. Appeal by the assessee stands allowed for statistical purposes.
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