THE BARMER CENTRAL COOPERATIVE BANK LTD. vs. A.C.I.T. CIRCLE BARMER
What did the High Court hold?
The High Court held that the Income Tax Appellate Tribunal (ITAT) was not right in remanding the assessment to the Assessing Authority without considering the approval to the appellant-Bank's gratuity fund granted w.e.f. 1-4-2010, which was on record. The High Court observed that the ITAT had failed to take this crucial piece of evidence into consideration while adjudicating the appeal. Therefore, the High Court allowed the appeal, setting aside the impugned ITAT judgment dated 15.7.2013 to the extent it remanded the matter. The case was remanded back to the ITAT for re-adjudication of the issue afresh on merits, with a specific direction to consider the approval to the gratuity fund granted w.e.f. 1-4-2010. The principle established is that appellate authorities must consider all relevant documents on record before passing an order, especially when such documents pertain to the core of the dispute.
What were the facts?
The appellant, The Barmer Central Cooperative Bank Ltd., through its Managing Director, filed an appeal against the order dated 15.7.2013 passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench. The respondent was The Assistant Commissioner of Income Tax, Circle-Barmer. The High Court framed a substantial question of law regarding the ITAT's decision to remand the assessment to the Assessing Authority. The High Court noted that the approval to the gratuity fund of the appellant-Bank, effective from 1-4-2010, was on record but had not been considered by the ITAT. The High Court considered this fact significant for the adjudication of the appeal.
What were the issues?
1. Whether the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur is right in remanding the assessment to the Assessing Authority despite the fact that approval to gratuity fund of the appellant-Bank w.e.f. 1-4-2010 was already on record? Assessee's Contention: The assessee argued that the ITAT erred in remanding the assessment when the approval to its gratuity fund from 1-4-2010 was already on record and should have been considered. The High Court noted this fact from the record. Revenue's Contention: The judgment does not record any specific contentions made by the revenue regarding this issue.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT ------------ BY THE COURT : This appeal is preferred to question correctness of the order dated 15.7.2013 passed by Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur. On 11.8.2016 this Court framed a substantial question of law in the terms that :
[2] “Whether the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur is right in remanding the assessment to the Assessing Authority despite the fact that approval to gratuity fund of the appellant-Bank w.e.f. 1-4-2010 was already on record ?. From perusal of record it is apparent that the approved gratuity fund was on record of the Income Tax Appellate Tribunal but that has not been taken into consideration. The Tribunal while adjudicating the appeal should have considered approval to gratuity fund of the appellant-Bank w.e.f. 1-4-2010. Looking to this fact, we deem it appropriate to allow this appeal by setting aside the judgment impugned dated 15.7.2013 to the extent referred above and the matter is remanded to the Income Tax Appellate Tribunal for re-adjudication of the issue concerned afresh on merits by taking into consideration the approval to gratuity fund to the appellant-Bank which was granted w.e.f. 1-4-2010. [GOVIND MATHUR],J. [K.S. JHAVERI], J.
[3] Sanjay
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