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TMI Blog2021 (9) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... t that Ld.CIT(A) has failed to adjudicate issues raised for AY 2014-15. Hence, in the interest of justice, we remit the issue to the file of Ld.CIT(A) to pass a speaking order on the issues related to this appeal, which were raised before him but have not been adjudicated by him. Needless to add, assessee should be granted adequate opportunity of being heard. Appeal by the assessee stands allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... di, Pune. The Appellant submits that the since the ground of appeal was common for the assessment years 2013-14 2014-15, the CIT{A) passed a combined/single order for the both the assessment years. While the CIT(A) allowed the said ground of appeal for the income tax assessment year 2013-14 following the ITAT decision in the Appellant's own case for the income tax assessment year 2012-13, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 154 to the ACIT and if the same is rectified before the hearing of the appeal, the Appellant craves leave to withdraw the said ground of appeal. GROUND NO.3: The CIT(A) erred in not adjudicating the ground no.4 of the appeal relating to granting short credit for TDS aggregating to ₹ 11,23,599/-. In computing the tax demand, the ACIT had granted credit for TDS aggregating to S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly dealt with AY 2013-14 and has failed to mention/adjudicate issues raised in AY 2014-15. Against this assessee has filed appeal. The contention of the Ld. Counsel of the assessee is that there were similar issues raised in AY 2013-14 and 2014-15, while Ld.CIT(A) has adjudicated AY 2013-14, he has omitted to mention/adjudicate AY 2014-15. Ld. DR fairly agreed that Ld.CIT(A) has omitted to adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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