Assessing Officer made addition of a sum under section 56(2)(vii)(b) for undervaluation of property and a sum as unexplained deposits. Commissioner (Appeals) dismissed assessee\u2019s appeal. On appeal the Tribunal held that\u00a0\u00a0 since Commissioner (Appeals) had dismissed appeal of assessee on facts and grounds of appeal of some other case and not on facts and grounds of assessee\u2019s case, order of Commissioner (Appeals) is\u00a0 liable to be set aside at threshold because it had not been passed as per mandate of section 250(6).\u00a0\u00a0 Matter is\u00a0 remitted back to Commissioner (Appeals) for fresh adjudication. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Erroneously decided appeal based on facts and grounds of different case-Order of CIT(A) is set aside [S. 56(2)(vii)(b), 147, 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":[21],"tags":[],"class_list":["post-49913","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cZ3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49913","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=49913"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49913\/revisions"}],"predecessor-version":[{"id":49914,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49913\/revisions\/49914"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}