ITO, WARD - 12(4), KOLKATA, KOLKATA vs. M/S. ROGER ENGINEERING PVT. LTD., KOLKATA

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ITA 1323/KOL/2018Status: DisposedITAT Kolkata28 September 2018AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal agreed that the CIT(A) no longer had the power to remand for factual verification. However, the Tribunal exercised its own jurisdiction to remit the issue back to the Assessing Officer for necessary factual verification.

What were the facts?

The Revenue appealed against an order where the CIT(A) directed the Assessing Officer to verify factual positions. The assessee did not appear, and the appeal proceeded ex parte. The Revenue's sole contention was that the CIT(A) lacked the power to remand for factual verification after an amendment to Section 251(1)(a).

What were the issues?

Whether the CIT(A) has the power to remand an issue to the Assessing Officer for factual verification after amendment of Section 251(1)(a) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 251(1)(a),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri S.S, Godara

O R D E R

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