ACIT CIRCLE-2, ALLAHABAD vs. M/S SHERWANI SUGAR SYNDICATE LTD., ALLAHABAD

ITA 227/ALLD/2016Status: DisposedITAT Allahabad24 December 2021AY 1997-9849 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed a cryptic and unreasoned order, merely accepting the assessee's submissions without independent verification. Therefore, the appellate order was set aside.

What were the facts?

The Revenue appealed against the deletion of disallowances made by the Assessing Officer (AO) concerning various expenses and additions. The Commissioner of Income Tax (Appeals) had deleted these additions without providing detailed reasoning.

What were the issues?

Whether the CIT(A) erred in deleting additions made by the AO by passing a non-speaking and unreasoned order without proper examination of facts and law.

Which sections of the Income-tax Act were involved?

Section 37(2),Section 143(3),Section 251(1)(a)

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRIVIJAY PAL RAO & SHRI RAMIT KOCHAR

Hearing: 14.12Pronounced: 24.12.2021

PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:

This appeal, filed by Revenue , being ITA No.227/ALLD/2016, is directed against an appellate order dated 05.07.2016in Appeal No.62/JCIT/Asstt./SR/Alld/2000-01passed by learnedCommissioner of Income Tax (Appeals), Allahabad (hereinafter called "theCIT(A)"),for assessment year(ay):1997-98, the appellate proceedingshad arisen before learned CIT(A) from the assessment order dated 31.01.2000 passed by the learned Assessing Officer (hereinafter called “ the AO”)

1 Assessment Year: 1997-98 Shervani Sugar Syndicate Limited u/s 143(3) of the Income-tax Act,1961(hereinafter called “ the Act”).We

The order continues below.

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