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TMI Blog2024 (8) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... nfructuous if decided by JAO. As without waiting for the rectification order and without considering the remaining grounds on merit, CIT(A) has dismissed assessee s appeal as infructuous under a belief that JAO has passed rectification order in respect of all the issues. Assessee has a legal right under para 5(i)(ii) of the faceless appeal scheme 2021 for having a notice for submitting its response in support of the grounds before the first appellate authority/NFAC. In the circumstances, we deem it appropriate to remit the matter back to the file of learned CIT(A) for denovo adjudication on merit after taking assessee s aforesaid details into consideration. We further direct the assessee to be diligent and cooperative in attending the heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned CIT(A), assessee also moved rectification petition before Ld. AO in respect of some of the issues, which were also part of issues in first appeal taken in first appeal and informed learned CIT(A) in respect of the same with the prayer that the issues, if rectified by the jurisdictional AO, shall not be pressed in the first appeal. However, learned CIT(A), without going on the merits in respect of the remaining grounds, which were not part of the issues under rectification, dismissed assessee s appeal as infructuous. 3. Assessee filed his appeal before this Tribunal on the ground that learned CIT(A) has misunderstood the information submitted by the assessee and erred in dismissing assessee s appeal holding it as infructuous, ignorin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remaining grounds on merit, learned CIT(A) has dismissed assessee s appeal as infructuous under a belief that JAO has passed rectification order in respect of all the issues. It is further noticed that the assessee has a legal right under para 5(i)(ii) of the faceless appeal scheme 2021 for having a notice for submitting its response in support of the grounds before the first appellate authority/NFAC. In the circumstances, we deem it appropriate to remit the matter back to the file of learned CIT(A) for denovo adjudication on merit after taking assessee s aforesaid details into consideration. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the first appellate authority fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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