MR. SUDHANSHU MATHUR,NOIDA vs. DCIT, NOIDA

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ITA 6476/DEL/2016Status: DisposedITAT Delhi09 June 2017AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and remitted the matter back to the CIT(A) for deciding the grounds related to the initiation of reassessment proceedings and the merits of the addition.

What were the facts?

The assessee's appeal before the CIT(A) was not fully disposed of, with the CIT(A) only deciding the issue of notice u/s 143(2) and leaving other grounds undecided. The assessee requested a direction for the remaining issues to be decided.

What were the issues?

Whether the CIT(A) properly disposed of all grounds of appeal, including reassessment initiation and merits of addition, or if a remand is necessary for complete adjudication.

Which sections of the Income-tax Act were involved?

Section 143(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI

Before: SHRI R.S. SYAL

For Appellant: Shri Krishan Garg, Shri Amrit Lal, Sr.DR
Hearing: 08.06.2017Pronounced: 09.06.2017

This appeal by the assessee is directed against the order passed by the CIT(A) on 30.09.2016 in relation to the Assessment Year 2008-09.

2.

At the very outset, the ld. AR submitted that the ld. CIT(A) did not dispose of the grounds relating to initiation of reassessment and merits of the addition. He stated that the ld. CIT(A) simply decided the issue of notice u/s 143(2) and left the other issues undecided. It was, therefore, prayed that a direction be given for deciding the issues which remained undisposed of in the appellate order. The ld. DR did not raise any objection to this.

3.

Having regard to the facts of the instant case, I set aside the impugned order and remit the matter to the file of the ld. CIT(A) for deciding the grounds of initiation of reassessment proceedings and also the merits of the addition.

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