CIT (A) cannot pass the order without adjudicating on the plea of the Assessee

Ashima Dyecot Ltd. Vs. DCIT (ITAT Ahmedabad)- We have carefully gone through the orders of authorities below and perused the material available on record. It is pertinent to note that in para 3.1 of the impugned order, the Learned Commissioner of Income Tax (Appeals) noted the aforesaid plea of the assessee but has not adjudicated the same. In these circumstances, we find considerable force in the submission of the ld.D.R. We accordingly set aside the impugned order of Learned Commissioner of Income Tax (Appeals) and restore the same to the file of A.O. with the direction that the Learned Comm...