INCOME TAX OFFICER, PATNA vs. R V ENTERPRISES, PATNA

Per Sonjoy Sarma, Judicial Member: These matters consist of an appeal filed by the Revenue vide ITA No.486/PAT/2025, and Cross Objection No. 10/Pat/2025, filed by the assessee, both arising out of the same order passed by

I.T.A. No.486/Pat/2025 & C.O No.10/Pat/2025 R V Enterprises ; AY: 2017-18 the Ld. CIT(A) dated 29.08.2025, for the assessment year 2017-18. Since common issues are involved, both the matters are heard together and disposed of by this consolidated order. 2. At the time of hearing, the Ld. DR stated that, while granting relief to the assessee, the Ld. CIT(A) admitted additional evidence but failed to call for a remand report from the Assessing Officer, as mandated under Rule 46A of the Income Tax Rules, 1962. It is contended that such action is a violation of the statutory provisions and renders the appellate order bad in law. Similarly, in the Cross Objection, assessee supported the order of the Ld. CIT(A) to the extent relief has been granted but also contended that the relief allowed was not adequate and that the income sustained by the Ld. CIT(A) is not justified, based on the facts and submissions made during the appellate proceedings. The contention of the Ld. DR is that the Ld. CIT(A) has violated the Rule 46A by admitting the fresh evidence without affording an opportunity to the Assessing Officer to examine the same. It was argued that such violation goes to the root of the matter and, therefore, the order deserves to be set aside. 3. On the other hand, the Learned Counsel for the assessee supported the order of the Ld. CIT(A) and submitted that relief was granted after proper appreciation of the facts. However, it was also argued in the Cross Objection that the Ld. CIT(A) did not fully consider the submissions of the assessee and, therefore, remaining additions sustained deserve to be deleted. 4. We, after hearing the rival submission of the parties and perusing the materials available on record, from the perusal of the order of the Ld. CIT(A), we find that certain additional evidences were taken into consideration while granting relief to the assessee. However, there is nothing on the record to indicate that a remand report was called for from the Assessing Officer, in terms of the Rule 46A of the Income Tax Rules,

I.T.A. No.486/Pat/2025 & C.O No.10/Pat/2025 R V Enterprises ; AY: 2017-18 1962. The Rule 46A clearly mandates that where additional evidence is admitted by the Ld. CIT(A), the Assessing Officer must be given a reasonable opportunity to examine such evidences or produce any evidences in rebuttal. But, while going through the impugned order, we notice that no such remand report was called for while passing the impugned order, which is a violation of the principle of natural justice. In the present case, the failure of the Ld. CIT(A) to call for a remand report for granting relief amounts to procedural irregularity which vitiates the appellate order. Accordingly, in the interest of justice and fair play, we deem it appropriate to set aside the impugned order of the Ld. CIT(A) and restore the entire matter back to the file of the Ld. CIT(A), with a direction to call for a remand report from the Assessing Officer in respect of additional evidences filed by the assessee, by providing adequate opportunity of being heard to both the parties, and passed a fresh order in accordance with law. Since the entire matter is restore to the file of the Ld. CIT(A) for fresh adjudication, the issue raised in the Cross Objection by the assessee is also requires reconsideration at the level of the Ld. CIT(A). Accordingly, the Cross Objection filed by the assessee is treated as allowed for statistical purposes. 5. In terms of the above, appeal of the Revenue is allowed and Cross Objection filed by the assessee is allowed for statistical purposes.

Kolkata, the 26th March, 2026.

Sd/- Sd/- [Laxmi Prasad Sahu] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 26.03.2026. DP, PS

I.T.A. No.486/Pat/2025 & C.O No.10/Pat/2025 R V Enterprises ; AY: 2017-18 Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

//True copy// By order Assistant Registrar, Kolkata Benches