ITAT restored Matter to CIT(A) for lack of jurisdiction

Issue before tribunal: Whether CIT (A) has no jurisdiction to entertain the appeal filed by assessee. Whether CIT (A) was right in sustaining the additions made by AO which are not applicable to the assessee. Brief facts: Assessee filed its return of income and his case was was picked up under scrutiny. Additions were made on account of disallowance of interest paid on compensation. Aggrieved from the order of assessment, assessee filed appeal before CIT (A)-XXXII, New Delhi. During the course of appellate proceeding written submissions were also filed before CIT (A). Subsequently notice wa...