ITAT Sets Aside CIT(A) Order for Deciding Unrelated Issues instead of contested additions

First Stone Vs ITO (ITAT Mumbai)

Mumbai  ITAT has quashed an order of  CIT(A) that adjudicated on an issue entirely unrelated to the grounds raised in appeal, while ignoring the actual additions contested by Assessee.

Assessee, a partnership firm, had challenged additions made by  AO towards estimated profit (₹86.54 lakh) & unsecured loan (₹5 lakh), totalling ₹91.54 lakh. However, in disposing of the appeal, CIT(A) instead introduced & decided upon a fresh issue u/s 43CA involving ₹38.99 lakh, an addition never made by  AO & not forming part of the as

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