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Facts
For Assessment Year 2009-10, an assessment was framed against the assessee u/s 144 r.w.s. 147, leading to an addition of Rs. 28.50 Lacs, as the assessee had not filed a return of income and the case was reopened. The Ld. CIT(A) set aside the assessment and remanded the matter back to the AO, but failed to adjudicate vital legal issues, including the jurisdiction of the AO, which were raised by the assessee during the first appeal.
Held
The Tribunal found that the legal issues concerning the AO's jurisdiction were vital and unaddressed by the CIT(A). Therefore, the Tribunal set aside the CIT(A)'s order and restored the appeal to the file of the Ld. CIT(A) for fresh adjudication on both legal grounds and merits.
Key Issues
Whether the CIT(A) erred by remanding the case to the AO without adjudicating vital legal issues, particularly the AO's jurisdiction, raised by the assessee in the first appeal.
Sections Cited
144, 147, 251(1)(a)
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Income Tax Appellate Tribunal, ‘DB’, AMRITSAR BENCH, AMRITSAR
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI UDAYAN DAS GUPTA, JM
IN THE INCOME TAX APPELLATE TRIBUNAL ‘DB’, AMRITSAR BENCH, AMRITSAR HYBRID HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI UDAYAN DAS GUPTA, JM आयकर अपील सं. / (िनधा"रण वष" / Assessment Year: 2009-10) Shri Nardeep Singh ITO बनाम/ 104, Vill Baghiarhi, Ward Dasuya Tehsil Dasuya, Hoshiarpur Punjab-144203 Vs. Punjab-144203 "ायी लेखा सं./PAN. CKBPS-0506-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant by : Shri Sandeep Vijh (CA) – Ld. AR ""थ"कीओरसे/Respondent by : Shri Charan Dass (Addl. CIT)- Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 14-10-2025 घोषणाकीतारीख /Date of Pronouncement : 16/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) Aforesaid appeal by assessee for Assessment Year (AY) 1. 2009-10 arises out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 08-10-2024 in the matter of an assessment framed by Ld. AO u/s 144 r.w.s. 147 of the Act on 17- 10-2016. The sole grievance of the assessee stem from the fact that Ld. CIT(A) has remanded the matter back to the file of Ld. AO without adjudicating vital legal issues as raised by the assessee during first appeal.
We find that in the assessment order, Ld. AO made addition of Rs.28.50 Lacs. The assessee did not file return of income and accordingly, the case was reopened. The assessee failed to appear during assessment proceedings. The Ld. CIT(A), vide para 6, set aside the assessment back to the file of Ld. AO in terms of Sec.251(1)(a). During first appeal, the assessee had filed detailed written submissions on 12-06-2019 and 18-05-2023 wherein the assessee raised pertinent legal ground assailing the jurisdiction of Ld. AO. The same has not been adjudicated by Ld. CIT(A) and hence the grievance of the assessee on the present appeal. We find that these legal issues are vital issues which go to the root of the assessment and therefore, require to be adjudicated. Therefore, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication on legal grounds as well as on merits. The assessee is directed to plead and prove its case forthwith. 4. The appeal stand allowed for statistical purposes.