The Tax Publishers2020 TaxPub(DT) 3911 (Karn-HC) : (2021) 277 TAXMAN 0058

INCOME TAX ACT, 1961

Section 250 Section 263

Since appeal of assessee was maintainable in respect of subject matter, which did not pertain to grounds under section 263, therefore, CIT(A) ought to have adjudicated appeal on merits to aforesaid extent and CIT(A) was directed to adjudicate appeal afresh on merits, in respect of grounds, which were not subject matter of notice under section 263.

Appeal [CIT(A)] - Maintainability - Subject matter, which did not pertain to grounds under section 263 -

Against order passed by AO under section 143(3), assessee preferred appeal before CIT(A). During pendency of same, revisionary order was passed under section 263 and certain other additions were made. Against assessment order passed pursuant to revision order, assessee preferred appeal before CIT(A). Assessee was aggrieved by order of CIT(A), which was upheld by Tribunal by holding that appeal of assessee was infructuous. Assessee contended that CIT(A) and Tribunal ought to have appreciated that appeal was maintainable in respect of issues which were not subject-matter of notice issued under section 263. Held: Considering fact that appeal was maintainable in respect of subject-matter, which did not pertain to grounds under section 263. CIT(A) therefore, ought to have adjudicated the appeal on merits to aforesaid extent. Matter was remitted to CIT(A) to adjudicate appeal afresh on merits and in respect of grounds, which were not subject-matter of notice under section 263.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2004-05



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