ITAT Pune Restored Appeal as CIT(A) Failed to Decide Grounds on Merits

Accuscan Daignostic Service Private Limited Vs ITO (ITAT Pune) Pune Bench of the Income Tax Appellate Tribunal heard an appeal filed by the assessee against the order dated 19.01.2024 passed by the Commissioner of Income Tax (Appeals), NFAC under Section 250 of the Income Tax Act. The assessee challenged the appellate order on multiple grounds, including violation of principles of natural justice, denial of adequate opportunity of hearing, mechanical disposal of the appeal without application of mind, and confirmation of various additions without proper adjudication. The additions confirmed by...