NILSAN NISHOTECH SYSTEM PRIVATE LIMITED,MUMBAI vs. DCIT 15(1)(22), MUMBAI

ITA 470/MUM/2024Status: DisposedITAT Mumbai29 May 2024AY 2010-11Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The CIT(A)'s order was found to not refer to the Tribunal's prior order and failed to give effect to its directions. Therefore, the CIT(A)'s order was set aside, and it was directed to adjudicate the issues as per the Tribunal's previous directions.

What were the facts?

The appellant challenged the order of the CIT(A) which dismissed their appeal against the assessment order. The primary contention was that the Assessing Officer did not follow the directions of the Tribunal from a previous proceeding and exceeded jurisdiction.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the prior order of the Income Tax Appellate Tribunal, and whether the additions made were in accordance with directions from previous proceedings.

Which sections of the Income-tax Act were involved?

143(3)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B BENCH, MUMBAI

Per Rahul Chaudhary, Judicial Member:

By way of the present appeal the Appellant has challenged the 1. order, dated 08/01/2024, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] for the Assessment Year 2010-11, whereby the Ld. CIT(A) had dismissed the appeal of the Assessee against the Assessment Order, dated 11/03/2013, passed under Section 143(3)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

The Appellant has raised the following grounds of appeal: 2. “1. On given facts, cir

The order continues below.

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