What did the Tribunal hold?

The Tribunal found it proper to remand the matter to the CIT(A) for a fresh consideration, considering the submissions of both parties and the facts of the case. The grounds raised by the assessee were allowed for statistical purposes.

The assessee's appeal was filed against the order of the CIT(A) for the assessment year 2017-18. The assessee's counsel requested to remand the matter to the CIT(A) for fresh consideration, citing a previous tribunal order in the assessee's own case.

What were the issues?

Whether the appeal should be remanded to the CIT(A) for fresh consideration along with the quantum appeal, based on a previous tribunal order.

Kothandan Ravi vs DCIT | ITAT Chennai 2026

Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha

Hearing: 15.04.2026Pronounced: 29.04.2026

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 22.01.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2017-18.

The ld AR Ms. A Nikitha placed on record order dated 21.02.2024 passed by this Tribunal in assessee’s own case in quantum appeal and

2 I.T.A. I.T.A. No.750/Chny/2026 I.T.A. I.T.A. No.750/Chny/2026 No.750/Chny/2026 No.750/Chny/2026

submits that this Tribunal remanded the quantum appeal to the file of ld

CIT(A) on payment of costs. The ld AR drew our attention to the Para

No.6 in the said order and requested to remand the matter to the file of

ld CIT(A) to try the same along with quantum appeal.

The ld DR reported no objection.

Considering the submissions of ld AR and ld DR and facts and

circumstances of the case, we deem it proper to remand the matter to

the file of ld CIT(A) for a fresh consideration. Thus, the grounds raised

by the assessee allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical

purposes. Order pronounced on 29th April, 2026 at Chennai.

Sd/- Sd/- (S.R. RAGHUNATHA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated: 29.04.2026 YS/- आदेशकी'ितिलिपअ.ेिषत/Copy to: 1. अपीलाथ&/Appellant, 2.'(थ&/ Respondent, 3. आयकरआयु//CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय'ितिनिध/DR & 5. गाड$ फाईल/GF.

PRASANNA Digitally signed by PRASANNA VANI JETTY VANI JETTY Date: 2026.05.04 10:42:05 +05'30'

KOTHANDAN RAVI,CHENNAI vs. DCIT, NCC-7(1), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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