K 0716 RAKKIAPALAYAM PACC,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 1(4), TIRUPUR

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ITA 1775/CHNY/2026Status: DisposedITAT Chennai29 May 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not adjudicated all grounds raised by the assessee. Therefore, in the interest of justice, the matter was remanded to the CIT(A) for fresh consideration.

What were the facts?

The assessee's appeal was against the CIT(A)'s order for AY 2016-17. The assessee argued that the CIT(A) failed to adjudicate a ground related to deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961, deciding only the issue under Section 80P(2)(d).

What were the issues?

Whether the CIT(A) properly adjudicated all grounds of appeal, specifically regarding the deduction under Section 80P(2)(a)(i).

Which sections of the Income-tax Act were involved?

Section 80P(2)(a)(i),Section 80P(2)(d)

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 13.05.2026Pronounced: 29.05.2026

आयकर अपीलीय अिधकरण, ’डी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद� एवं �ी एस.एस. िव�ने� रिव, �ाियक सद� के सम� । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.1775/Chny/2026 िनधा�रण वष�/Assessment Year: 2016-17 K 0716 Rakkiapalayam PACC, Vs. The Income Tax Officer, 349/44, Avinashi Road, Ammapalayam, Ward 1(4),121, Adam Building, Anupparpalayam post, Tiruppur 60 Feet Road, Tiruppur, Tamil Nadu-641652. Tamil Nadu- 641602. [PAN: AABAK2774P] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Ms. A. Vijayalakshmi, CA (Virtually) ��थ� की ओर से/Respondent by : Ms. T. Mythili, JCIT सुनवाई की तारीख/ Date of hearing : 13.05.2026 घोषणा की तारीख /Date of Pronouncement 29.05.2026 : आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 02.12.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, for the assessment year 2016-17.

2.

Ld. AR Ms. A. Vijayalakshmi, CA argued that the ld. CIT(A) failed to adjudicate the ground raised in respect of deduction under Section 82

2 I.T.A. No.1775/Chny/26

P(2)(a)(i) of the Income Tax Act, 1961 (for short, ‘the Act’). However, decided only the issue under Section 80P(2)(d) of the Act.

3.

Ld. DR Ms. T. Mythili, JCIT did not dispute the same.

4.

Considering the submissions of the ld. AR and the facts and circumstances of the case, in the interest of justice, we deem it proper to remand the matter to the file of the ld. CIT(A) for his fresh consideration. The assessee shall represent his case without fail and is at liberty to file evidence, if any, in support of his claim. Thus, the grounds raised by the assessee are allowed for statistical purpose.

5.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

Order pronounced on 29th May, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 29.05.2026 MM/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent,

3 I.T.A. No.1775/Chny/26 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.

MANIS Digitally signed by MANISH H MISHRA Date: MISHRA 2026.07.16 15:43:28 +05'30'

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