ITAT Rebukes CIT(A) for Ignoring Tribunal Order, Directs Fresh Adjudication

Indus Towers Limited Vs DCIT (ITAT Delhi) The case involves cross appeals filed by the assessee and the Revenue against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), dated 04.02.2025, arising from an assessment under Section 143(3) of the Income Tax Act, 1961 for Assessment Year 2017–18. The primary issue in the assessee’s appeal was the refusal of the CIT(A) to admit and adjudicate additional grounds of appeal raised by the assessee. These additional grounds included claims relating to allowability of education cess and higher education ces...