Case Law Details
ITO Vs Mohanraj Trading & Exchange (ITAT Mumbai)
Hon’ble Madras High Court in the case of CIT vs Ramdas Pharmacy [1970] 77 ITR 276 (Mad) had expounded that an appellate authority cannot decide only one issue arising out of many issues and decline to go into the other issues raised before it on the ground that further issues will not arise in view of the finding on the issue decided by it. It was expounded that if the appellate authority declines to consider and decide the other issues, it could only protract and delay the proceedings for the assessee has to get the decision of the appellate authority on the initial point set aside by approaching a higher appellate authority and thereafter again go before the appellate authority for the decision on the other issues left undecided by it earlier. It was held that this will amount to multiplication of proceedings under the Act. It was further expounded that the subordinate courts and tribunal’s should as far as possible give their views on all the points raised before them so that the higher courts will have the benefit of the decision on other points also, if the necessity arises.
Examining the present case on the touchstone of above said case law, we find that the order of the ld. CIT(A) here directly falls under the ambit of Hon’ble High Court’s order as above. The ld. CIT(A) has decided one issue and has left undecided another issues duly raised before him. Hence, we are of the considered opinion that these issues relating to validity of reopening were duly raised, which have been left undecided by the ld. CIT(A) and need to be remitted to the file of the ld. CIT(A). The ld. CIT(A) is directed to complete his appellate order by deciding on these issues regarding the validity of reopening which were duly raised before him by the assessee. Needless to add the ld. CIT(A) in his order shall also refer to the earlier adjudication by the ld. CIT(A), which we have not adjudicated in view of our remand here. After the order of the ld. CIT(A) is complete, upon adjudication of these issues, both the parties will be at liberty to file necessary appeals as and if necessary.
FULL TEXT OF THE ITAT JUDGMENT
This appeal by the Revenue and cross objection by the assessee arise out of the order of the ld. Commissioner of Income Tax (Appeals) dated 16.02.2016 and pertains to assessment year 2006 -07.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
