VAN BROS Construction Pvt. Ltd. Vs Assessment Unit (ITAT Delhi)
ITAT Delhi Sets Aside NFAC Order: CIT(A) Directed to Decide All Technical Grounds Before Remanding Assessment
In this appeal, Assessee raised multiple technical grounds against reassessment u/s 147 r.w.s 144B including time-barred notice u/s 148, wrong invocation of s.148 instead of s.153C, denial of cross-examination, non-supply of statements & documents referred in notices u/s 148A(b)/148(d), absence of sanction copy, & non-disposal of objections. Assessee also contested addition of ₹24,26,098 & several computational errors including incorrect tax rate & non-grant of TDS/TCS credit.
Tribunal observed that CIT(A) completely failed to adjudicate any of the technical grounds. Instead, relying on the new proviso to s.251(1)(a) (effective 01.10.2024), CIT(A) merely set aside the assessment for de-novo examination without deciding legality of notice u/s 148 or other jurisdictional objections. Tribunal held that such non-adjudication was improper, as CIT(A) must decide all grounds raised by Assessee, including technical grounds going to the root of validity. Tribunal therefore set aside CIT(A)’s order & restored the matter to CIT(A) with a direction to pass a fresh order on all issues-technical & merits-after providing adequate opportunity to Assessee. Appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
