TaxTMI 
TaxTMI 
2024 (7) TMI 963
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....cts and in law in passing order u/s 250 of I. T. Act dated 03.01.2023 without deciding the issues pending in appeal and further the issue decided in the Appellate Order does not pertain to the issue against which appeal was filed before Ld. C.Ι.Τ.(A) and thus the Order is bad in law and liable to be cancelled. (2) The Ld. C.I.T. (A) erred on facts and in law in not considering that the issue pending in the Quantum Appeal filed against Order of Ld. A.CIT, Range-I, Lucknow dated 12.12.2017 was with respect to disallowance of Commission Expenses of Rs. 1,24,30,890/- and on the contrary the Ld. C.I.T. (A) decided the issue of levy of Late Fee u/s 234E of I. T. Act which was pertaining to the Separate Appeal of TDS of same Assessment ....
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....sed the appeal of the assessee vide impugned order dated 03.01.2023. 5. Before us, the ld. counsel for the assessee has submitted that the assessee has filed the appeal before the ld. CIT(A), challenging the disallowance of Rs. 1,24,30,890/- made by the ACIT, Range-1, Lucknow vide order dated 12.12.2017 passed under section 143(3) of the Act. In the notice issued by the office of the ld. CIT(A), NFAC dated 22.10.2021 under section 250 of the Act, the reference of order details, against which appeal has been filed by the assessee, are given as dated 12.12.2017 passed under section 143(3) of the Act by the ACIT-1, Lucknow, whereas while disposing of the appeal, he has dealt with altogether a difference issue decided by the Assessing Officer,....
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....nst the order dated 12.12.2017 passed by the ACIT, Range-1, Lucknow under section 143(3) of the Act, challenging the disallowance of Rs. 1,24,30,390/-, the ld. CIT(A) has dealt with the issue relating to Late Fee under section 234E of the Act levied by the Assessing Officer, CPC-TDS vide order dated 2.9.2021 passed under section 154 r.w.s. 200A of the Act. Since the ld. CIT(A) has dealt with altogether a different issue than what has been raised by the assessee before him, there is a mistake crept in the order of the ld. CIT(A). We, therefore, in the interest of justice, set aside the impugned order of the ld. CIT(A) dated 3.1.2023 and restore the matter to his file with a direction to decide the issue raised by the assessee relating to dis....