{"id":11537,"date":"2020-05-18T01:52:55","date_gmt":"2020-05-18T01:52:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-par-excellence-leasing-financial-services-p-ltd-2020-186-dtr-129-delhitrib\/"},"modified":"2021-06-26T19:37:42","modified_gmt":"2021-06-26T14:07:42","slug":"acit-v-par-excellence-leasing-financial-services-p-ltd-2020-186-dtr-129-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-par-excellence-leasing-financial-services-p-ltd-2020-186-dtr-129-delhitrib\/","title":{"rendered":"ACIT v. Par Excellence Leasing &#038; Financial Services (P) Ltd. (2020) 186 DTR 129 \/ 203 TTJ 743 (Delhi)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Tribunal held that CIT(A) having collected materials and evidences during the appellate proceedings and the said materials\u00a0 were not shared with the AO and no opportunity was given to AO to examine these materials\u00a0 and evidences and the rebut the same, the order of CIT(A) is set aside and the issue restored to the AO. (AY. 2013-2014)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)\u2013Procedure\u2013Additional evidence-Remand\u2013Evidence collected during appellate proceedings\u2013Opportunity was not given to the AO-Matter set aside to the file of AO. [S. 246A, R. 46A]<\/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-11537","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-305","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11537","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=11537"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11537\/revisions"}],"predecessor-version":[{"id":19675,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11537\/revisions\/19675"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}