TaxTMI 
TaxTMI 
2021 (3) TMI 1501
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....Makwana, Sr.DR ORDER PER AMARJIT SINGH, ACCOUNTANT MEMBER: The present appeal is filed by the assessee against the order of the ld.CIT(A)-4, Vadodara dated 26.3.2018 passed for the Asstt. Year 2012-13. 2. In the appeal, the Revenue has raised following three grounds: "1. The Ld. CIT (A) erred on facts and in law in not adjudicating ground relating to validity of issuance of no....
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....IT(A) has erred in not considering the validity of reopening of the assessment under section 147 of the Income Tax Act, 1961 despite specific grounds raised in this behalf. 4. Before going to the merit of the case, the ld.counsel for the assessee submitted that the assessee has challenged validity of reopening of the assessment by the Assessing Officer under section 147 before the ld.CIT(A), as....
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....ide to the file of the ld.CIT(A) for readjudication of this issue. On the other hand, the ld.DR did not dispute the factum of non-adjudication of the issue of validity of reopening by the ld.CIT(A). 5. We have considered submissions of both the parties and gone through the record carefully. We also gone through the order of the ld.CIT(A). We find that the assessee has made a specific ground bef....
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....ts and finding, we are of the view that the issue has to be remanded back to the file of the CIT(A) for fresh adjudication on the basis of the submissions and material placed by the assessee, and decide the issue accordingly. We do so, and allow the ground no.1 and 2 of the appeal for statistical purpose. Since the very core issue regarding validity of reopening has been set aside to the file o....