What did the Tribunal hold?

The Tribunal decided to remand the matter back to the CIT(A) for fresh adjudication of grounds 5 and 6 concerning expenses and VAT. Ground 4 was allowed for statistical purposes.

The assessee appealed against the CIT(A)'s order for AY 2011-12. The assessee did not wish to pursue grounds 1 to 3. The CIT(A) had not adjudicated grounds 5 and 6 with reasons.

What were the issues?

Whether the CIT(A) properly adjudicated all grounds of appeal. The need for fresh adjudication of specific grounds by the lower appellate authority.

Auro Service Calcutta Centre vs ADIT | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy & Shri S.S. Viswanethra Ravi

Hearing: 07.02.2019Pronounced: 03.05.2019

Auro Service Calcutta Centre Appellant [PAN:AABTA0861A] Vs ADIT(Exemption)-II, Kolkata Respondent For the Appellant : Shri P. J. Bhide, FCA (AR) For the Respondent : Shri C. J. Singh, JCIT, Sr. DR Date of hearing : 07.02.2019 Date of pronouncement : 03.05.2019 ORDER PER Shri S.S. Viswanethra Ravi, JM:

This appeal by the assessee against the order dated 21.09.2017 passed by the Commissioner of Income Tax (Appeals)-25, Kolkata [‘CIT(A)’] for Assessment Year 2011-12.

The ld. AR submits that the assessee is not interested in prosecuting the Ground Nos.1 to 3 and prayed to dismiss the same as not pressed. Accordingly, Ground Nos.1 to 3 is dismissed as not pressed.

3. Further the he submits that the CIT(A) did not adjudicate Ground No.5 & 6 raised before him by assigning reasons thereof and prayed to remand the matter to the file on involving the issue raised in the Ground No.4 to the file of CIT(A). The ld. DR reported no objection.

Taking into consideration, the submissions of the ld. AR and DR and facts and circumstances of the case, we deem it proper to Page | 1 remand the matter to the file of CIT(A) for his fresh adjudication for Grounds No.5 & 6 raised before the first appellate authority regarding the expenses totaling to Rs.3,87,167/- and VAT involving of Rs.3,013/-. Therefore, Ground No.4 raised by the assessee in this appeal are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed partly for statistical purposes. Order pronounced in the open court on 03.05.2019.

Sd/- Sd/- [J. Sudhakar Reddy] [S.S. Viswanethra Ravi] Accountant Member Judicial Member Dated : 03.05.2019 Place : Kolkata RS, Sr.PS Copy of the order forwarded to: 1. Appellant –Auro Service Calcutta Centre, Sri Aurobindo Bhavan, 8, Shakespeare Sarani, Kolkata – 700071. Respondent –ADIT(Exemption)-II, Kolkata. 2 3. The CIT(A), Kolkata 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata

AURO SERVICE CALCUTTA CENTRE,KOLKATA vs. ADIT (EXEMPTION) - II, KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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