None
RU
CIT(A) Erred in Applying Merger Doctrine – Matter Remanded to AO
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taxguruin
Ltd. Vs DCIT (ITAT Hyderabad)ITAT Hyderabad remanded the matter to AO for de novo adjudication after holding that dismissal of appeal by First Appellate Authority on mere technical ground was not justified.
CIT(A) dismissed the appeal holding that order u/s 143(1) merged with rectification order.
First Appellate Authority.
First Appellate Authority, instead of examining the merits of the claims, dismissed the appeal only on technical ground of merger.
First Appellate Authority and restore the matter to the file of the Ld.
['assessee'
'rectification'
'order'
'remanded'
'cpc'
'income'
'ao'
'doctrine'
'matter'
'applying'
'cita'
'ld'
'appeal'
'authority'
'merger'
'act'
'appellate'
'erred']