CIT(A) Can’t Delete Disallowance Solely on Taxpayer’s Claims without dealing with AO’s Findings

ITO Vs Piyushbhai Bhailalbhai Hirpara (ITAT Ahmedabad) The case of ITO vs. Piyushbhai Bhailalbhai Hirpara, adjudicated by the Income Tax Appellate Tribunal (ITAT) Ahmedabad, pertains to an appeal by the Revenue and a cross-objection by the Assessee regarding the order passed by the Commissioner of Income-Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, dated 5th February 2023, concerning the assessment year 2016-17 under section 250(6) of the Income Tax Act, 1961. The Revenue’s appeal, ITA No. 553/Ahd/23, faced a challenge due to being filed beyond the statutory lim...