INCOME TAX OFFICER, WARD-1, REWA vs. SHRI NARAYAN MISHRA, REWA

ITA 40/JAB/2020Status: DisposedITAT Jabalpur30 August 2021AY 2013-146 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable as the exception for accepted audit objections was not met. The Assessing Officer had explicitly disagreed with the audit objection, stating the assessee's explanation was accepted and it was a case of change of opinion.

What were the facts?

The Revenue appealed against an order that partly allowed the assessee's appeal against an assessment under Section 147. The appeal was filed under an exception to monetary limits for appeals, citing an accepted Revenue Audit objection.

What were the issues?

Whether the Revenue's appeal, filed below the monetary limit, was maintainable under the exception for accepted audit objections. Whether the Assessing Officer had accepted the Revenue Audit objection.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 268A,Section 119

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HONBLE

Hearing: 30/08/2021Pronounced: 31/08/2021

Per Sanjay Arora, AM This is an Appeal by the Revenue directed against the Order by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) dated 11/9/2020, partly allowing the Assessee’s appeal contesting his assessment under section 147 read with sec.144 of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year 2013-14 vide order dated 13/11/2019. 2. At the outset, confirmation was sought by the Bench from Sh. Srivastava, the ld. Counsel for the assessee, as to if the assessee had filed any Appeal or Cross Objection in respect of the impugned order, to which he replied in the negative, further clarifying that the same is being contested on merits, i.e.,

The order continues below.

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