M/S TATA CUMMINS LIMITED,JAMSHEDPUR vs. ACIT CIRCLE-3(1), JAMSHEDPUR

PDF · subscribers
ITA 131/RAN/2019Status: DisposedITAT Ranchi25 January 2023AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) made a finding on rectifiability without giving the assessee a fair opportunity. It also observed that another appeal by the assessee against the assessment order was pending.

What were the facts?

The assessee appealed an order from the CIT(A) which held that certain errors pointed out by the assessee were not rectifiable under Section 154. The assessee argued they were not given a proper opportunity to present their case.

What were the issues?

Whether the CIT(A) erred in holding that the errors were not rectifiable under Section 154 without providing a sufficient opportunity to the assessee. Whether the appeal should be restored to the CIT(A) for a joint decision with another pending appeal.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI” BENCH: RANCHI

Before: Shri Rajesh Kumar & Shri SonjoySarma]

Hearing: 16.01.2023

ORDER

Per Rajesh Kumar, AM:

1.

This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax(Appeals)-Jamshedpur [hereinafter referred to as ‘Ld.CIT(A)’] dated 27.12.2018 for the assessment year 2014-15.

2.

The assessee has challenged the order of Ld. CIT(A) on main ground that ld CIT(A) has erred in holding that errors pointed out by the appellant in order dated 27.12.2017 passed u/s 154 of the Act were not rectifiable and also raised various objections without prejudice to the grounds.

3. The Ld. Counsel for the assessee at the outset submitted that during the course of appellate proceedings before the ld. CIT(A), the assessee was not given sufficient and proper opportunity to present its case and the Ld. CIT(A) thus erred in holding that the mistake is pointed out in order dated 27.12.2019 are not rectifiable u/s 154 of the Act. The Ld. Counsel for the assessee also submitted that the appeal of the assessee against the assessment order passed u/s 143(3) of the Act is also pending for disposal before the First Appellate Authority. The Ld. A.R therefore stated that it

M/s Tata Cummins Limited would serve the ends of justice and principal of natural justice if this appeal is also restored to the file of the Ld. CIT(A) so that both the appeals could be decided together after giving a reasonable opportunity of hearing to the assessee.

3.

The Ld. D.R on the other hand left the issue to the wisdom of the Bench.

4.

After hearing the rival contentions and perusing the material on record, we note that the Ld. CIT(A) has given a finding in the appellate order that mistakes which are pointed out by the assessee are not rectifiable in terms of section 154 of the Act without hearing the the assessee as the assessee was not given fair and sufficient opportunity to present its case. We further note that the appeal against the assessment order framed u/s 143(3) of the Act is also pending before the Ld. CIT(A) for adjudication. Therefore we deem it fit in the interest of justice and fair play to restore this appeal to the file of the Ld. CIT(A) so that both the appeals could be decided together after affording reasonable opportunity of hearing to the assessee.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →