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| The Tax Publishers2019 TaxPub(DT) 7552 (Mum-Trib) : (2020) 180 ITD 0267 : (2020) 204 TTJ 0092 INCOME TAX ACT, 1961
Section 251
CIT(A) before resorting to fresh basis for restricting assessee's claim for deduction under section 80P in all fairness, should have afforded an opportunity of being heard to assessee and called for his objections, if any, as regards the same. Accordingly, for the limited purpose of reconsidering assessee's entitlement towards claim of deduction under section 80P the matter was restored to CIT(A) for fresh adjudication after according sufficient opportunity of being heard to assessee.
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Appeal [CIT(A)] - Powers of CIT(A) - CIT(A) resorted to fresh basis for restricting assessee's claim for deduction under section 80P without affording any opportunity to assessee to rebut the same -
Assessee claimed deduction under section 80P. AO rejected assessee's claim on the stand alone basis of a conjoint reading of section 80P(2)(a)(i) read with section 80P(4). CIT(A) bifurcated assessee's entitlement towards claim of deduction under section 80P into two parts, viz., (i) deduction under section 80P(2)(a)(i), and (ii) deduction under section 80P(2)(d), however, without affording any opportunity to assessee to rebut the same.Held: CIT(A) before resorting to fresh basis for restricting assessee's claim for deduction under section 80P in all fairness, should have afforded an opportunity of being heard to assessee and called for his objections, if any, as regards the same. Accordingly, for the limited purpose of reconsidering assessee's entitlement towards claim of deduction under section 80P the matter was restored to CIT(A) for fresh adjudication after according sufficient opportunity of being heard to assessee.
REFERRED :
FAVOUR : In assessee's favour (by way of remand).
A.Y. : 2013-14
IN THE ITAT, MUMBAI BENCH
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