DEPUTY COMMISSIONER OF INCOME TAX, PATNA vs. SURESH PRASAD, PATNA
Facts
The Revenue appealed against the order of the Ld. CIT(A) for AY 2017-18. The assessee had submitted additional evidence before the Ld. CIT(A), who called for a remand report from the AO. However, the Ld. CIT(A) passed the order without considering this remand report.
Held
The Tribunal noted that the Ld. CIT(A) received additional evidence and requested a remand report, but passed the order without considering it. Therefore, the case was deemed fit to be set aside and remitted back to the AO.
Key Issues
Whether the Ld. CIT(A) erred in passing an order without considering the remand report after the assessee submitted additional evidence.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Per Duvvuru RL Reddy, VP:
This is an appeal preferred by the Revenue against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 02.08.2024 for the AY 2017-18.
At the outset, the ld. CIT DR submitted that the assessee had filed additional evidence before the Ld. CIT(A). The Ld. CIT(A) asked for the remand report from the AO. The remand report was sent to the Ld. CIT(A) but without considering the remand report, the Ld. CIT(A) passed the order by relying on the additional evidence filed by the assessee. Therefore, he pleaded to set aside the order passed by the Ld. CIT(A) and remand the matter back to the file of the AO.
After hearing the rival contentions and perusing the materials available on record, we find that there is no dispute that the assessee filed additional evidence before the Ld. CIT(A) and Ld. CIT(A) called for the remand report but without considering the remand report the Ld. CIT(A) passed the order. Therefore, it is a fit case to set aside and remit the matter back to the file of the AO to examine the additional evidence filed by the assessee and pass speaking order after giving opportunity of being heard to the assessee. Accordingly, the appeal of the Revenue is allowed for statistical purposes.
In the result, the appeal of the Revenue is allowed for statistical purposes.
Order pronounced in the open court on 28/11/2025.
Sd/- Sd/-
Sd/Sd/-- Sd/- (RAJESH KUMAR) (DUVVURU RL REDDY) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 28.11.2025 Sangita Sinha, Sr.PS
Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna Initials Sr. Particulars Date Person No. concern ed 1 Draft dictated on 27.11.2025 Sr.PS 2 Draft placed before author 27.11.2025 Sr.PS 3 Draft proposed & placed before the second Member AM 4 Draft discussed/approved by Second Member AM 5 Approved Draft comes to the Sr.PS/PS Sr.PS 6 Kept for pronouncement on Sr.PS 7 File sent to the Bench Clerk Sr.PS 8 Date on which file goes to the Head Clerk 9 Date of dispatch of Order 10 Dictation Sheet is attached herewith Yes
