CIT(A) considered issue not forming part of appeal – ITAT remit matter back to CIT(A)

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 l...