I.T.O.,WARD-47(1), KOLKATA vs. GLOSTER JUTE MILLS LTD.EMPLOYEES PROVIDENT FUND, HOWRAH

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ITA 1059/KOL/2019Status: DisposedITAT Kolkata23 September 2020AY 2016-172 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal agreed with the Revenue's contention regarding the CIT(A)'s powers. Both parties agreed that the issue should be set aside to the Assessing Officer for fresh adjudication.

What were the facts?

The Revenue appealed an order of the CIT(A) for AY 2016-17. The CIT(A) had set aside the issue to the Assessing Officer, which the Revenue argued was beyond the CIT(A)'s power after an amendment to Section 251 of the Income Tax Act.

What were the issues?

Whether the CIT(A) had the power to set aside an issue to the Assessing Officer after the amendment to Section 251 of the Income Tax Act, and the appropriate course of action for such a scenario.

Which sections of the Income-tax Act were involved?

Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri S.S. Godara, Hon’ble

order : September 23rd, 2020 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the revenue is directed against the order of the Learned Commissioner of Income Tax (Appeals)- 14, Kolkata, (hereinafter the ‘ld. CIT (A)’), dt. 26/02/2019, passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), relating to the Assessment Year 2016-17.

1.

2. The ld. D/R submitted that the ld. CIT(A) has set aside the issue to the file of the Assessing Officer though the ld. CIT(A) has no such power under the Act after amendment to the Section 251 of the Act w.e.f. 01/06/2001 by the Finance Act, 2001 . On a suggestion from the Bench, the ld. D/R agreed that the Bench may set aside the issue to the file of the Assessing Officer, for fresh adjudication in accordance with law. The ld. Counsel for the assessee, though no leaving his grounds, agreed to the contentions of the ld. D/R.

3.

In view of the above discussion, we set aside the entire issue to the file of the Assessing Officer with a direction that adequate opportunity be given to the assessee and a fresh order has to be passed in accordance with law after verification. The law as explained by the ld. CIT(A) has to be followed by the Assessing Officer.

4.

In the result, appeal of the revenue is allowed for statistical purposes. Kolkata, the 23rd day of September, 2020.

Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 23.09.2020 {SC SPS}

Assessment Year: 2016-17 Gloster Jute Mills Ltd. Employees Provident Fund Gloster Jute Mills Ltd. Employees Provident Fund Copy of the order forwarded to: 1. Gloster Jute Mills Ltd. Employees Provident Fund Employees Provident Fund Bauria Fort Gloster Bauria Howrah – 711 310

2.

Income Tax Officer, Ward-47(1), Kolkata 47(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. Kolkata Benches, Kolkata.

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