EYEGEAR OPTICS INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 8(1), HYDERABAD

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ITA 1347/HYD/2024Status: DisposedITAT Hyderabad14 May 2025AY 2012-13Bench: us: On the facts and circumstances of the case and in law, the Ld.CIT(A), NFAC erred in:1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in remanding the matter without adjudicating the assessee's grounds challenging the AO's jurisdiction, particularly regarding the time-bar for reassessment. The Tribunal set aside the CIT(A)'s order and restored the matter to the CIT(A) for adjudication of the jurisdictional issue.

What were the facts?

The Assessing Officer (AO) reopened the assessment of Eyegear Optics India Private Limited for AY 2012-13 and 2013-14 under Section 147 r.w.s 144 of the Income Tax Act, disallowing referral fees paid to doctors. The CIT(A) set aside the assessment order and remanded it back to the AO.

What were the issues?

Whether the CIT(A) has the power to remand the case without deciding the jurisdictional grounds raised by the assessee, and whether the reassessment proceedings were initiated beyond the prescribed time limit.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 251(1)

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Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

For Appellant: Shri Srinath Sadanala, DR

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee : M/s Eyegear Optics India Private Limited, 8-2- 277/A & A9, Plot No.9, Soudagar’s Silver Breeze, Road No.2, Banjara Hills, Hyderabad 2. रधजस्व/ The Revenue : The Deputy Commissioner of Income Tax, Circle- 8(1), Signature Towers, Kondapur, Hyderabad 3. The Principal Commissioner of Income Tax, Hyderabad 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 5. गधर्ाफ़धईल / Guard file

आदेशधिुसधर / BY ORDER

Sr. Private Secretary ITAT, Hyderabad

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