Raythara Sahakari Sangha Ltd. Vs. The Income Tax Officer

Parties Involved

Facts Summary

These appeals are filed by the assessee against the orders passed by the NFAC, Delhi for the assessment years 2018-19 and 2020-21. The assessment was framed by the AO under sections 143(3) r.w.s. 143(3A and 143(3B) of the Act after making certain additions. The assessee preferred an appeal before the ld. CIT(A) who recorded facts and findings not emanating from the assessment order. The AR submitted that the matter can be restored to the file of the ld. CIT(A) for fresh adjudication as per the provisions of law in the light of the findings contained in the impugned assessment order.…

Legal Issues

• 1. Whether the appeal should be restored to the file of the ld. CIT(A) for fresh adjudication?

Judgment Outcome

Decided in favour of Assessee.

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