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