Remand of the case by ITAT without setting aside the judgment of CIT(A). High Court directs rectification

Remand of the case by ITAT without setting aside the judgment of CIT(A). High Court directed assessee to move rectification application

ABCAUS Case Law Citation:
ABCAUS 2485 (2018) 08 HC

The instant appeal was filed by assessee against the Income Tax Appellate Tribunal (ITAT/Tribunal).

The Tribunal had remanded the matter back to the Commissioner of Income Tax (Appeals) for deciding two questions raised by the appellant with regard to non providing opportunity of cross-examination of the witness and non-issuance of notice under Section 143(2) of the Income Tax Act, 1961 (the Act) to the assessee.

The contention of the assessee was that the Tribunal had not formally set aside the order passed by the CIT(A), which would result in the CIT(A) reiterating the same judgment again.

The Hon’ble High Court directed the appellant to move rectification application before ITAT requesting it to formally set aside the order passed by the CIT(A) so that fresh adjudication of appeal before the CIT(A) may take place without being influenced by its earlier judgment.

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Also Read – Distinction between setting aside of assessment and assessment order >>