What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter back to the CIT(A). The CIT(A) is to obtain a remand report from the AO and then decide the case afresh after providing an opportunity to both parties.

The revenue appealed against the CIT(A)'s order, alleging that additional evidence was admitted without a remand report from the AO, violating Rule 46A(3). Both parties agreed to restore the matter to the CIT(A) for a fresh decision.

What were the issues?

Whether the CIT(A) erred in admitting additional evidence without obtaining a remand report from the Assessing Officer as per Rule 46A(3).

ACIT vs M/S. Multi Sahajaa Builders | ITAT Bangalore 2017

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

For Appellant: Shri N. Nagaraju, Advocate

For Respondent: Shri M. K. Biju, JCIT (DR)

Hearing: 10.10.2017Pronounced: 31.10.2017

O R D E R Per Shri A.K. Garodia, Accountant Member

This is a revenue’s appeal directed against the order of CIT (A) – 6, Bengaluru dated 18.11.2016 for Assessment Year 2012-13.

As per Ground No. 2, the grievance of the revenue is this that the learned CIT (A) has admitted additional evidence without calling for Remand Report from the A. O. and hence, there is contravention of Rule 46A (3).

In the course of hearing, both sides agreed that in the facts of the present case, the matter may be restored to CIT (A) for fresh decision after obtaining Remand Report from the A. O. Accordingly, we set aside the order of CIT (A) and restored the matter back to CIT (A) for fresh decision after obtaining Remand Report from the A. O. and then after providing adequate opportunity of being heard to both sides.

In the result, the appeal filed by the revenue is allowed for statistical purposes.

Order pronounced in the open court on the date mentioned on the caption page.

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. MULTI SAHAJAA BUILDERS, BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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