Case Law Details
Sanjay Dayal Vs ITO (ITAT Pune)
ITAT Pune remands to CIT(A) for discrepancy issue in Sanjay Dayal vs ITO. Assessee’s appeal partly allowed for statistical purposes.
The issue in appeal before the ld. CIT(A), NFCA, Delhi is with regard to the addition on account of discrepancy between the gross receipts shown in the return of income and Form No.26AS. However, from perusal of the order passed by the ld. CIT(A), NFCA, Delhi, we find that he had considered altogether a different issue which does not form part of the subject-matter of appeal. Therefore, we remit the issue to the file of the ld. CIT(A), NFAC, Delhi with direction to decide the issue in appeal in accordance with law. Thus, the grounds of appeal raised by the assessee stands partly allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT PUNE
This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi [‘the CIT(A), NFAC, Delhi’] dated 23.11.2021 for the assessment year 2017-18.
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