DCIT, CIRCLE-1, DURGAPUR, KOLKATA vs. ASHOK KUMAR TEWARI,

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ITA 2083/KOL/2014Status: DisposedITAT Kolkata08 December 2017AY 2010-20112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal agreed with the Revenue that the CIT(A) does not have the power to set aside issues to the AO for verification. Therefore, the appeal was remanded to the AO for fresh adjudication.

What were the facts?

The Revenue appealed against the CIT(A)'s order which set aside an issue to the AO for verification. The Revenue argued that the CIT(A) lacks the power to do so under Section 251 of the Income Tax Act.

What were the issues?

Whether the CIT(A) is empowered under Section 251 of the Income Tax Act to set aside an issue to the AO for verification.

Which sections of the Income-tax Act were involved?

Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : KOLKATA

Before: Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ]

Hearing: 27.11.2017Pronounced: 08.12.2017

ORDER Per M.Balaganesh, AM

1.

This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax (Appeals) -Durgapur [ in short the ld CITA] in Appeal No. 43/CIT(A)/DGP/2013-14 dated 28.08.2014 against the order passed by the DCIT, Circle-1, Kolkata [ in short the ld AO] under section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 07.03.2013 for the Assessment Year 2010-11.

2.

The only ground raised by the revenue in this appeal is as to whether the Ld. CIT(A) was justified in setting aside the issue to the file of the Ld. AO for verification and whether he is empowered u/s 251 of the Act to do so. During the course of hearing, the Ld. DR stated that the Ld. CIT(A) does not have any power u/s 251 of the Act to set aside any issue to the file of Ld.AO for the purpose of verification. Hence, he prayed for allowing the appeal of the revenue. In response to this, the Ld. AR pleaded that though

2 Ashok Kumar Tewari A.Yr.2010-11 the Ld. CIT(A) does not have power to set aside the issue in terms of section 251 of the Act to the file of Ld. AO, the Ld. AO in the giving effect proceeding after due verification had indeed granted relief to the assessee. Hence, the entire proceedings would become infructuous if this appeal is remanded to the file of the Ld. AO.

3.

We have heard the rival submissions. At the outset, there is no power provided to Ld. CIT(A) with effect from 01.06.2001 u/s 251 of the Act to set aside any issue to the file of the Ld. AO. Hence, we are agreeable to this contention raised by the revenue. Hence, we deem it fit and appropriate to remand this appeal to the file of the Ld. AO for adjudication of the issue directed by the Ld. CIT(A) afresh in accordance with law. Accordingly, grounds raised by the revenue is allowed for statistical purposes.

4.

In the result, the appeal of the Revenue is allowed for statistical purposes. Order pronounced in the Court on 08.12.2017

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