What did the Tribunal hold?

The Tribunal decided to set aside the order of the CIT(Appeals) and remand the issue to the Assessing Officer for fresh determination. This correction was made to ensure clarity and adherence to legal parameters.

This is a corrigendum to a previous ITAT order dated 30.12.2019 concerning assessment year 2015-16. The corrigendum clarifies a specific sentence in the original order.

What were the issues?

The primary issue was the need to correct and clarify a previous tribunal order regarding the remand of an issue for fresh determination.

M/S. Crowd Analytix Solutions… vs DCIT | ITAT Bangalore 2020

Per N.V. Vasudevan, Vice President

This appeal was disposed of by the Tribunal vide order dated 30.12.2019. At page 6, the last 4 lines from the bottom of the order reads as under:-

“13. …………… …………………… future should all be seen. We are of the view that in the given facts and circumstances of the case, it would be just and appropriate to set aside the order of the CIT(Appeals) and remand the issue for fresh determination in the light of the parameters laid down above and in accordance with the law” The words “to the file of AO” are inserted in the 2nd line from the 2. bottom at page 6 of the order, between the words “remand the issue” and “for fresh determination in”. Thus, the last 4 lines from the bottom of page 6 shall read as follows:-

Except to the above extent, the rest of the order remains unchanged.

Pronounced in the open court on this 02nd day of September, 2020.

M/S. CROWD ANALYTIX SOLUTIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(2)(1), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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