ANSH PROJECT SERVICE,ALLAHABAD vs. DCIT-1, ALLAHABAD

ITA 90/ALLD/2020Status: DisposedITAT Allahabad05 June 2026AY 2016-176 pages
AI SummaryAllowed

What did the Tribunal hold?

The Third Member held that the matter should be restored to the Assessing Officer for de novo verification of issues originally selected for limited scrutiny. The scope of remand was restricted to these issues, and the imposition of costs was deemed unjustified.

What were the facts?

The Revenue appealed an order of the CIT(A). Due to a difference of opinion between the original members, a Third Member was appointed. The Third Member observed a lack of independent inquiry by both the Assessing Officer and the CIT(A) in a case of limited scrutiny.

What were the issues?

Whether the matter should be set aside for fresh adjudication by the Assessing Officer or CIT(A), and whether the scope of remand should be limited to issues of limited scrutiny.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2016-17 Ansh Project Service v. The DCIT-1 174-A, 199, Khalasi Lane Allahabad Kydgunj, Allahabad (U.P) TAN/PAN:AAOFA9951C (Appellant) (Respondent) Appellant by: None Respondent by: Shri A. N. Mishra, CIT(DR) ORDER UNDER SECTION 255(4) OF THE INCOME TAX ACT, 1961

PER SUDHANSHU SRIVASTAVA, J.M.:

This appeal has been preferred by the Revenue against the order dated 11.02.2020, passed by the Learned Commissioner of Income Tax (Appeals) [Ld. CIT(A)] for Assessment Year 2016-17. 2.0 On account of difference of opinion between the Members, who originally heard the appeal, a Third Member was nominated to adjudicate the following questions:-

(1) Whether in the facts and circumstances of the case, the matter is required to be set aside to the record of the Assessing Officer or to the record of the CIT(A) for fresh/re- adjudication?

ITA No.90/ALLD/2020 (2) Whether in the facts and circumstances of the case, the subject matter of the appeal arising from the grounds of appeal before the Tribunal has to b

The order continues below.

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