KOTHARI AGRITECH PRIVATE LIMITED,SOLAPUR vs. DCIT CIRCLE-1, SOLAPUR

ITA 2392/PUN/2024Status: DisposedITAT Pune09 September 2025AY 2018-19Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)14 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed a cryptic order without considering the assessee's submissions and judicial precedents. The Tribunal restored the issue to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee claimed deduction under Section 80IA, which was initially disallowed by the CPC but later allowed by the AO through a rectification order. However, the AO subsequently issued another rectification order withdrawing the deduction, citing ambiguity and the debatable nature of the claim.

What were the issues?

Whether the withdrawal of a previously allowed deduction under Section 80IA through a rectification order is permissible, and whether the CIT(A) properly adjudicated the assessee's claim.

Which sections of the Income-tax Act were involved?

Section 80IA,Section 143(3),Section 154,Section 234B,Section 234C,Section 270A

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri Nikhil Tiwari
For Respondent: Shri Ramnath P Murkunde

PER ASTHA CHANDRA, JM : The above two appeals filed by the assessee are directed against the separate orders both dated 19.09.2024 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi [“CIT(A)/NFAC”] pertaining to Assessment Year (“AY”) 2018-19 which has in turn arisen out of the order passed by the Ld. Assessing Officer (“AO”) passed under section 143(3) and 154 of the Income Tax Act, 1961 (“the Act”). Since the issues involved in both the appeal are correlated therefore both the appeals were heard together and are being disposed o

The order continues below.

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