Loading judgment…
Facts
The assessee filed its return declaring a total income, which was processed by the AO, leading to a determination of a significantly higher income. The assessee appealed to the CIT(A), which was partly allowed. The assessee then appealed to the Tribunal.
Held
The Tribunal noted that the CIT(A) had not decided grounds 5 and 6 of the appeal. The Tribunal restored these grounds back to the CIT(A) for adjudication, after providing a reasonable opportunity of being heard to the assessee.
Key Issues
Whether the CIT(A) has adjudicated all grounds of appeal. The issue is about remanding the undecided grounds of appeal back to the CIT(A).
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW
Before: SHRI SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA
2020-21 against impugned appellate order dated 29/10/2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1072687333(1) passed by learned ADDL/JCIT(A).
(B) The facts of the case, in brief, are that the assessee filed its return of income for the year under consideration on 10/02/2021 declaring total income of (-)Rs.611,01,39,055/-. The Assessing Officer processed the return and determined the total income of the assessee at Rs.1,00,88,65,65,519/- by making various additions. Being aggrieved, the assessee carried the matter in appeal before learned CIT(A), who partly allowed the appeal of the assessee. Being Aggrieved, the assessee is in appeal before the Income Tax Appellate Tribunal.
(C) During the course of hearing before us, learned Counsel for the assessee submitted that while deciding the appeal, filed by the assessee before the learned CIT(A), the learned CIT(A) has not decided ground number 5 and 6 of appeal as per Form-35 in which appeal was filed by assessee before the learned CIT(A). He submitted that the issues involved in ground number 5 and 6 of appeal as per Form-35, which were not adjudicated by learned CIT(A), may be sent back to the file of the learned CIT(A) with the direction to decide the grounds of appeal in accordance with law after providing reasonable opportunity of being heard to the assessee. Learned Departmental Representative for Revenue expressed no objection to this.
(D) We have heard the rival parties and have gone through the material placed on record. On perusal of records, it is noticed that learned CIT(A) has not decided ground number 5 and 6 of the appeal as per Form-35 in which appeal was filed by assessee before the learned CIT(A). In view of the aforesaid, the issues involved in ground number 5 and 6 of the appeal as per Form-35 are restored back to the file of learned CIT(A) with the direction to decide the aforesaid grounds of appeal, in accordance with law and after providing reasonable opportunity to the assessee; as requested by learned Counsel for the assessee.
(E) In the result, the appeal of the assessee stands allowed for statistical purposes.
(Order was pronounced in the open court on 30/06/2025)