{"id":11030,"date":"2020-04-02T07:35:32","date_gmt":"2020-04-02T07:35:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/classic-linens-international-p-ltd-v-dy-cit-2020-77-itr-1-sn-chennaitrib\/"},"modified":"2020-04-02T07:35:32","modified_gmt":"2020-04-02T07:35:32","slug":"classic-linens-international-p-ltd-v-dy-cit-2020-77-itr-1-sn-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/classic-linens-international-p-ltd-v-dy-cit-2020-77-itr-1-sn-chennaitrib\/","title":{"rendered":"Classic Linens International P. Ltd. v. Dy. CIT (2020) 77 ITR 1 (SN) (Chennai)(Trib.)"},"content":{"rendered":"<p>Assessee filed Statement of facts before CIT(A). CIT(A)\u00a0 is bound to adjudicate issue on merits. Dismissal of appeal at threshold on ground that no written submissions filed by assessee is held to be not justified. CIT(A) is directed to decide the issue afresh on merits. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)-Sales commission-Statement of facts before CIT(A)\u2013CIT(A) is bound to adjudicate the Deduction at source-issue on merits. [S. 9(1)(vii), 40(a)(i), 195, 250(6)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11030","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2RU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11030","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11030"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11030\/revisions"}],"predecessor-version":[{"id":11031,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11030\/revisions\/11031"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}