Ground not addressed by CIT(A) cannot be taken up by ITAT: Delhi HC

Divine Infracon Pvt Ltd Vs PCIT 3 (Delhi High Court) Delhi High Court held that ITAT cannot address the ground which remained unaddressed by CIT(A). Accordingly, matter restored back to CIT(A) to decide on the grounds that were not decided. Facts- The Assessee has engaged in the business of real estate development and running of hotels. A search and seizure operations under Section 132/133A of the Act were conducted by the concerned Income Tax Authorities in certain premises in connection with ‘Jagat Group of cases, it’s directors and other individuals and associates’. AO assessed the As...