SHYAM SINGH CHAUHAN,MEERUT vs. ITO, WARD- 2(3), MEERUT

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ITA 7650/DEL/2017Status: DisposedITAT Delhi26 June 2018AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the remand report was inadequate and that the ends of justice would be met by setting aside the impugned order. The matter was restored to the Assessing Officer for a fresh decision.

What were the facts?

The assessee's appeal was against an order passed by the CIT(A) for AY 2009-10. The assessment order was initially made under Section 144. A remand report was called for by the CIT(A) but was found to be silent on the appeal issues.

What were the issues?

Whether the CIT(A) order was sustainable given the inadequate remand report, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: “SMC”: NEW DELHI

Before: SHRI R.S. SYAL

Hearing: 26.06.2018Pronounced: 26.06.2018

PAN: AAJPC971D (Appellant) (Respondent) Assessee By : Sh. V.K. Goel, Advocate Department By : Sh. B.R. Mishra, Sr. DR Date of Hearing : 26.06.2018 Date of Pronouncement : 26.06.2018 ORDER PER R.S. SYAL, VP: This appeal by the assessee is directed against the order passed by the learned CIT(A), Meerut on 7.12.2017 in relation to assessment year 2009- 10.

2.

I have heard both the sides and perused the relevant material on record. It is observed that the assessment order in this case was made under section 144 of the Act. When the matter came up for consideration before the learned CIT(A), a remand report was called for. However, it is seen that the remand report is silent on the issues which have been raised in the instant appeal. Under these circumstances, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of the Assessing Officer. I order accordingly and direct the AO to decide the issues raised in the instant appeal afresh after allowing a reasonable opportunity of being heard to the assessee.

3.

In the result, appeal of the assessee is allowed for statistical purposes.

The order pronounced in the open court on 26th June, 2018.

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