CIT(A) Cannot Dismiss Grounds as “Not Adjudicated”: ITAT Delhi

Hero Fincop Ltd. Vs ACIT (ITAT Delhi)

CIT(A) Cannot Dismiss Issues as “Not Adjudicated” – Hero Fincorp Case Remanded on Section 56(2)(viib) and Collection Charges

The Delhi ITAT partly allowed the appeal of Hero Fincorp Ltd. for AY 2017-18 and held that the NFAC/CIT(A) had acted illegally in refusing to adjudicate substantive grounds by merely stating that “full facts were not available” and dismissing them as “not adjudicated”. The

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