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

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