Remand for fresh consideration where the proviso to section 80IA(4) was not argued before the Tribunal.

The dispute concerned whether the Tribunal should revisit the case because the applicability of the proviso to section 80IA(4) of the Income-tax Act had neither been advanced nor examined before it. As both sides agreed that the issue was not argued at the Tribunal stage, the Delhi HC set aside the impugned order and remanded the matter for fresh consideration by the Tribunal. The remand was ordered so the Tribunal could determine the issue afresh on a proper hearing.

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Issues: Whether the matter should be remanded to the Tribunal for fresh consideration as the applicability of the proviso to section 80IA(4) of the Income-tax Act, 1961 was not advanced or examined before it.

Analysis: The parties were ad idem that the applicability of the proviso to section 80IA(4) had not been argued before the Tribunal and had, therefore, not been examined by it. In view of that position, and with consent of both sides, the Court set aside the impugned order and directed the Tribunal to consider the matter afresh.

Conclusion: The matter was remanded to the Tribunal for fresh adjudication.

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