ITAT set-aside order of CIT(A) for not passing the order on merit

Laxman Mahadev Patil Vs ITO (ITAT Mumbai) Introduction: The case of Laxman Mahadev Patil Vs ITO reached the Income Tax Appellate Tribunal (ITAT) Mumbai, challenging the Commissioner of Income Tax (Appeals) [CIT(A)]’s order. This appeal pertains to the Assessment Year 2011-12, targeting the CIT(A)’s decision dated 30.05.2023, stemming from the Assessing Officer’s order under Section 143(3) and Section 147 of the Income Tax Act, 1961, dated 16.11.2018. Detailed Analysis: The assessment under Section 143(3) revealed that the assessee had sold an inherited plot of land, triggerin...