DCIT, CIRCLE-II, ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

ITA 148/ALLD/2016Status: DisposedITAT Allahabad12 August 2021AY 2007-0878 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed cryptic and unreasoned orders, accepting contentions without detailed analysis and failing to obtain the AO's comments on additional evidence. Therefore, the CIT(A)'s orders were set aside.

What were the facts?

The Revenue appealed against the CIT(A)'s deletion of additions made by the AO regarding employer's contribution to PF and discrepancies in income. The CIT(A) had accepted the assessee's reconciliation without obtaining the AO's comments or a remand report.

What were the issues?

Whether the CIT(A) erred in deleting additions without a proper reasoned order and without seeking the AO's comments on additional evidence. Whether the CIT(A) had the power to set aside and restore matters to the AO.

Which sections of the Income-tax Act were involved?

Section 143,Section 147,Section 148,Section 36(1)(va),Section 139(1),Section 251(1)(a)

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Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO & SHRI RAMIT KOCHAR

For Appellant: Ms. Tanu Singhal, C.A
For Respondent: Shri Shantanu Dhamija, CIT (DR), Ms. Tanu Singhal, C.A
Hearing: 14.07.2021Pronounced: 12.08.2021

PER Bench: These two appeals, filed by Revenue, bearing ITA Nos. 147 & 148/Alld/2016 for assessment year’s(ay’s) : 2005-06 and 2007-08 respectively are directed against two separate appellate orders, dated 22.01.2016 & 23.02.2016 respectively in two separate appeal no(s). 130/ACIT/R-II/Alld/09-10 and 153/ACIT/R-II/Alld/13-14 , for ay: 2005-06 and 2007-08 respectively , passed by learned Commissioner of Income-tax (Appeals), Allahabad , U.P. (hereinafter called “ the CIT(A)”) . The appellate proceedings had arisen before ld. CIT(A) from two separate assessment orders dated 31.12.2009 and 25.03.2013 for ay: 2005-06 and 2007-08 resp

The order continues below.

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