On appeal by the assessee the Tribunal held that the assessee was entitled to take a plea with regard to the matching principle and since the assessee had not been heard on such issue, the order passed by the Tribunal in so far as it pertained to the appeal filed by the Department was quashed and the matter was remitted to the Tribunal. Matter remanded. (AY.2008-09)
H. Nagaraja v. ACIT (2021) 434 ITR 97 (Karn.)(HC)
S. 254(1) : Appellate Tribunal-Duties-Telescoping of expenses-Benefit of matching principle-Appeal of revenue-Contention not considered by Tribunal-Matter remanded to Tribunal. [S. 40A(3) 132, 153A, 253]