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Facts
The assessee challenged the CIT(A) order. A primary ground raised was that the sanction order from the PCIT was unsigned and therefore non est. The CIT(A) had not adjudicated this specific ground, nor other legal grounds raised.
Held
The Tribunal noted that the CIT(A) had failed to adjudicate all the grounds raised by the assessee, including a significant legal ground regarding the validity of the sanction order. The matter was restored to the CIT(A) for proper adjudication of all legal issues.
Key Issues
Whether the CIT(A) properly adjudicated all grounds raised by the assessee, particularly a ground challenging the validity of a sanction order due to it being unsigned. Whether the matter should be remanded for fresh adjudication.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SANDEEP GOSAIN
Date of Hearing 04.09.2025 Date of Pronouncement 21.11.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.:
The present appeal has been filed by the assessee challenging the impugned order dt. 13.06.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2019-20.
At the very outset, assessee has taken legal ground in its ground No. 1.4 to the effect that the sanction dated 13.04.2023 of the PCIT, Mumbai – 17 is unsigned and accordingly the approval is non est and deemed to have never obtained.
Sneha Kumari Beriwal., Mumbai.
After hearing both the parties on this ground and after going though the records, I noticed that the same ground was taken by the assessee before Ld. CIT(A) in its ground No. 1.5, however the same was not adjudicated by Ld. CIT(A) at all. In my view, it is the statutory duty of Ld. CIT(A) to decide all the grounds raised by the assessee which he failed to do so. I further noticed that although assessee has raised other legal grounds but none of those were adjudicated by Ld. CIT(A).
Since assessment record is required for factual verification for deciding these legal issues therefore Bench is of the view that the ends of justice would met in case the matter is restore back to the file of Ld. CIT(A) to decide all the legal issues on merits and also keeping in view that these grounds raised by the assessee goes to the roots of the case. Therefore the same requires proper adjudication, the other grounds raised by the assessee are kept open and not adjudicated at this stage.
Before parting, I make it clear that my decision to restore the matter back to the file of the CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the CIT(A) independently in accordance with law.
Order pronounced in the open court on 21/11/2025