ITAT Chandigarh Restored Appeal as CIT(A) Failed to Decide Case on Merits

Sunrise Infratec Private Limited Vs ITO (ITAT Chandigarh) The appeal was filed by the assessee against the order dated 21.10.2024 passed by the Addl./JCIT(A), Kanpur for Assessment Year 2012–13. The assessee raised 17 original grounds of appeal along with three additional grounds filed on 28.06.2025. The grounds challenged both jurisdictional issues and additions sustained by the appellate authority. The assessee alleged that the order of the JCIT(A) was contrary to facts and law and that the appeal was decided ex parte, thereby denying effective opportunity to present the case. It was conte...