INCOME TAX OFFICER, MEDININAGAR DALTONGANJ vs. KISHORE PRASAD, LATEHAR

ITA 399/RAN/2025Status: DisposedITAT Ranchi30 June 20262 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no reason to interfere with the order of the CIT(A) as relief was granted after considering the remand report. Therefore, the order of the CIT(A) was upheld.

What were the facts?

The Revenue filed an appeal against the order of the NFAC, Delhi, for the assessment year 2018-19. The CIT(A) had deleted an addition made by the Assessing Officer after considering the remand report.

What were the issues?

Whether the CIT(A) was justified in deleting the addition made by the Assessing Officer after considering the remand report.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri P. S. Paul, AR
For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 30.06.2026Pronounced: 30.06.2026

Per Bench: This is an appeal filed by the revenue against the order of the NFAC, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2017-18/10239846 dated 12.09.2025 for the assessment year 2018-19. 2. Shri P. S. Paul, AR represented on behalf of the assessee and Shri Sandipan Khan, Sr. DR represented on behalf of the revenue.

3.

A perusal of the facts in the present appeal shows that the ld. CIT(A) has deleted the addition after considering the remand report filed by the Assessing Officer. The ld. CIT(A) has extracted the remand report in page 8 of his order. As it is noticed that the ld. CIT(A) has granted relief to the assessee after considering the remand report from the Assessing Officer, we find

The order continues below.

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