2022 (7) TMI 1524

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..... disallowance u/s 40(a)(ia). Considering the same, the impugned order is set aside and Ld. CIT(A) is directed to adjudicate the issue on merits. Appeal stand allowed for statistical purposes. - HON BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON BLE SHRI MANOJ KUMAR AGGARWAL, AM For the Appellant : Shr R.Vijayaraghavan (Advocate) Ld. AR For the Respondent : Shri Ravindra T.Mishra (JCIT) Ld. Sr. DR .....

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..... be remitted back to the file of Ld. CIT(A) for adjudication on merits. The Ld. Sr. DR could not controvert this position. 3. Upon perusal of impugned order, it could be seen that the assessee s appeal has been dismissed as infructuous on the ground that the assessee has opted for Vivad Se Vishwas Scheme. However, as per statement made by Ld. AR, the assessee has not opted for VSVS in respect of d .....

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