INCOME TAX OFFICER, NON CORPORATE WARD-19(6), CHENNAI vs. SELVASEKARAN GEETHALAKSHMI, CHENNAI

Since issues raised in these appeals of the assessee and revenue are similar based on the same identical facts, with the consent of both the parties, we proceed to hear the appeals together and pass consolidated order for the sake of convenience.

First we shall take up CO No. 49/Chny/2026 filed by the assessee for AY 2020-21.

At the outset, it is noted that the AO determined the total income of the assessee at Rs.55,03,705/-, inter alia, making addition u/s. 69 of the Act and income from other source vide its order dated 20.03.2025 passed u/s. 147 r.w.s. 144 of the Act. The said order was challenged before the ld.CIT(A), wherein the ld.CIT(A) allowed the legal ground raised by the assessee challenging the order passed by the FAO is bad under law. In view of legal ground allowed in favour of the assessee, the ld.CIT(A) quashed the assessment order. Thus, it is clear there was no occasion to deal with the issues on merits.

The ld.DR, Ms. Anshu Sharawat, Addl.CIT, did not dispute the facts on hands and reported no objection in remanding the matter to the file of the ld.CIT(A).

Having considered the facts and circumstances of the case and the submissions of the ld.AR and ld.DR, we deem it fit to remand the matter to the file of the ld.CIT(A) for his fresh consideration to adjudicate the issues raised by the assessee on merits. The assessee is liberty to file evidences, if any, in support of his claim. Thus, order of the ld.CIT(A) is set aside and grounds raised by the assessee are allowed for statistical purposes.

In the result, cross objection filed by the assessee is allowed.

Now we take up appeal in ITA No. 668/Chny/2026 filed by the revenue for AY 2020-21.

Therefore, considering the submissions of the ld.AR and ld.DR, we are of the considered opinion that the order of the ld.CIT(A) has no legs to stand in view of the decision of Hon’ble Supreme Court in remanding the relevant matters to the respective High Courts to decide the view of amendments to relevant provisions of Income-tax Act. Thus, order of the ld.CIT(A) is not justified and it is set aside. Thus, grounds raised by the revenue are allowed.

In the result, appeal filed by the revenue is allowed. Order pronounced on 07thAugust, 2026 at Chennai. Sd/- Sd/- (गगन गोयल) (यसयसिव�ने�रिव) (SS VISWANETHRA RAVI) (GAGAN GOYAL) लेखा सद�य/Accountant Member �याियकसद�य/ Judicial Member