ITAT bars CIT(A) from Remand Without First Deciding Jurisdiction in

The Income Tax Appellate Tribunal (ITAT) has established an important procedural directive, barring the Commissioner of Income-tax (Appeals) [CIT(A)] from remanding a case back to the Assessing Officer without first deciding on the issue of jurisdiction. This ruling came in a case involving a time-barred reassessment, where the assessee had raised a preliminary objection that the reassessment notice itself was invalid as it was issued beyond the statutory time limit. The ITAT held that when a fundamental question of jurisdiction is raised, the CIT(A) must address and decide on that issue first. Remanding the case for other reasons without settling the jurisdictional challenge is improper. This decision ensures that cases are not unnecessarily prolonged and that fundamental legal questions, such as the validity of a time-barred notice, are given precedence, thereby protecting taxpayers from having to go through proceedings that lack a legal foundation.