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 Tribunal ruled that under Sections 250(6) and 251(1), the first appellate authority is duty-bound to decide issues on merits and cannot abdicate juri...