Detailed Explanation
How it works
The Tribunal may set aside an order and restore the matter to the Assessing Officer or the Commissioner (Appeals) for a fresh decision, commonly where evidence was not admitted, a finding was recorded without enquiry, or the assessee was not heard. A remand is not a victory on merits — it restarts the process, with the attendant delay and further interest exposure, which is why an assessee with a strong legal point will often press for a decision rather than a remand.
Frequently asked questions
Is a remand a win?
Not on merits. The issue remains open and returns to the lower authority for fresh consideration, with interest continuing to accrue.
Can a remand order itself be appealed?
Yes, a remand order of the Tribunal can be carried to the High Court where it gives rise to a substantial question of law.