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Income Tax Appellate Tribunal, MUMBAI BENCH “C” MUMBAI
Before: SHRI KULDIP SINGH & SHRI S RIFAUR RAHMAN
The Revenue has preferred this appeal against the National Faceless Appeal Centre, Delhi order dated 22.03.2023 by raising following grounds:
1. Whether On the facts and circumstances of the case and in law the Ld.CIT(A) erred in allowing the appeal of the assessee and giving relief of Rs. 54,12,25,508/- without appreciating that despite sufficient opportunities it has failed to explain the discrepancy with details and documents? 2.
2. Whether On the facts and circumstances of the case and in law the Id. CIT(A) failed to appreciate the fact that the requisition for remand report was not received in Appeal Module in ITBA portal on the usercode of the AO? 3. 3. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) erred in admitting the additional evidences
M/s Orhan Shipping Pvt. Ltd. 2 ITA No. 1755/M/2023 without providing opportunity to the AO to examine the without providing opportunity to the AO to examine the without providing opportunity to the AO to examine the additional evidences as per Rule 46A(3) of the I. T. Rules? additional evidences as per Rule 46A(3) of the I. T. Rules? additional evidences as per Rule 46A(3) of the I. T. Rules? 2. At the time of hearing, the Ld. DR brought to our notice that the time of hearing, the Ld. DR brought to our notice that the time of hearing, the Ld. DR brought to our notice that page 30 of the Ld. CIT(A) order and submitted that the Ld. CIT(A) page 30 of the Ld. CIT(A) order and submitted that the Ld. CIT(A) page 30 of the Ld. CIT(A) order and submitted that the Ld. CIT(A) has accepted additional evidences submitted by the assessee has accepted additional evidences submitted by the assessee has accepted additional evidences submitted by the assessee without giving any opportunity to the Assessing Officer and he without giving any opportunity to the Assessing Officer and he without giving any opportunity to the Assessing Officer and he submitted that the Ld. CIT(A) has sent several reminders to the d that the Ld. CIT(A) has sent several reminders to the d that the Ld. CIT(A) has sent several reminders to the Assessing Officer as per the dates mentioned at para 4.1 of the Assessing Officer as per the dates mentioned at para 4.1 of the Assessing Officer as per the dates mentioned at para 4.1 of the appellate order. However, he submitted that all these reminders order. However, he submitted that all these reminders order. However, he submitted that all these reminders were sent to the faceless unit instead of sending the reminders to were sent to the faceless unit instead of sending the reminders to were sent to the faceless unit instead of sending the reminders to the jurisdictional Assessing Officer. In absence of the remand urisdictional Assessing Officer. In absence of the remand urisdictional Assessing Officer. In absence of the remand report, the Ld. CIT(A) has decided the issue in favour of the report, the Ld. CIT(A) has decided the issue in favour of the report, the Ld. CIT(A) has decided the issue in favour of the assessee without there being a proper representation from the assessee without there being a proper representation from the assessee without there being a proper representation from the Revenue. He prayed that issue may be remitted back to the file of Revenue. He prayed that issue may be remitted back to the file of Revenue. He prayed that issue may be remitted back to the file of the Assessing Officer so that the Assessing Officer can verify the ssing Officer so that the Assessing Officer can verify the ssing Officer so that the Assessing Officer can verify the various additional evidences submitted by the assessee. various additional evidences submitted by the assessee. various additional evidences submitted by the assessee.
On the other hand, the Ld. AR brought to our notice page 18 On the other hand, the Ld. AR brought to our notice page 18 On the other hand, the Ld. AR brought to our notice page 18 of the assessment order to submit that all the details were filed of the assessment order to submit that all the details were filed of the assessment order to submit that all the details were filed before the Assessing Officer also and submitted that no new Assessing Officer also and submitted that no new Assessing Officer also and submitted that no new material were submitted before the Ld. CIT(A). However, both the material were submitted before the Ld. CIT(A). However, both the material were submitted before the Ld. CIT(A). However, both the counsels agreed that this issue may be remitted back to the counsels agreed that this issue may be remitted back to the counsels agreed that this issue may be remitted back to the jurisdictional Assessing Officer to verify the various information jurisdictional Assessing Officer to verify the various information jurisdictional Assessing Officer to verify the various information submitted by the assessee. e assessee.
M/s Orhan Shipping Pvt. Ltd. 3 ITA No. 1755/M/2023
Considered the rival submissions and material placed on Considered the rival submissions and material placed on Considered the rival submissions and material placed on record. We observed that the Ld. CIT(A) has asked for remand record. We observed that the Ld. CIT(A) has asked for remand record. We observed that the Ld. CIT(A) has asked for remand report from the National E report from the National E-Assessment Centre instead of asking the Assessment Centre instead of asking the remand report from the jurisdictional Assessing Officer. As per the remand report from the jurisdictional Assessing Officer. remand report from the jurisdictional Assessing Officer. record, the assessee has submitted various information in support record, the assessee has submitted various information in support record, the assessee has submitted various information in support of its claim before the Ld. CIT(A) since the information submitted by of its claim before the Ld. CIT(A) since the information submitted by of its claim before the Ld. CIT(A) since the information submitted by the assessee are not verified by the Assessing Officer and in the assessee are not verified by the Assessing Officer and in the assessee are not verified by the Assessing Officer and in absence of any remand report the issue needs to absence of any remand report the issue needs to be verified afresh be verified afresh by the jurisdictional Assessing Officer. Accordingly we deem it fit by the jurisdictional Assessing Officer. Accordingly we deem it fit by the jurisdictional Assessing Officer. Accordingly we deem it fit and proper to remit this issue back to the file of the jurisdictional to remit this issue back to the file of the jurisdictional to remit this issue back to the file of the jurisdictional Assessing Officer with the direction to verify the various information Assessing Officer with the direction to verify the various information Assessing Officer with the direction to verify the various information submitted by the assessee a submitted by the assessee after given proper opportunity of being fter given proper opportunity of being heard to the assessee. heard to the assessee.
Accordingly, the appeal filed by the Revenue is allowed for Accordingly, the appeal filed by the Revenue is allowed for Accordingly, the appeal filed by the Revenue is allowed for statistical purposes.
Order pronounced in the open Court on nounced in the open Court on 06/09/2023. /09/2023. Sd/ Sd/- Sd/ Sd/- (KULDIP SINGH) (KULDIP SINGH) (S RIFAUR RAHMAN) (S RIFAUR RAHMAN) JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER Mumbai; Dated: 06/09/2023 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to Copy of the Order forwarded to :
1. 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai M/s Orhan Shipping Pvt. Ltd. 4 ITA No. 1755/M/2023