2025 (4) TMI 37

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..... ER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Bengaluru [CIT(A)] dated 04-07-2024 in the matter of an intimation issued by CPC u/s 143(1) on 27-03-2017 denying deduction claimed u/s 10(23C)(iiiad) by assessee trust. The Ld. CIT(A) has not admitted .....

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..... principles of natural justice and considering the directions of Hon'ble Apex Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987; (2) TMI 61 SC), we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for reconsideration of admission of appeal as well as adjudication thereof on merits. 4. The appeal stand allowed for statistical purposes. .....

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