DHARMANNA LAYAPPA BANASODE ,BIJAPUR vs. INCOME TAX OFFICER, WARD-2, BIJAPUR
Facts
The original order dated 22.3.2024 had inadvertently remitted the appeal to the CIT(Appeals) instead of the Assessing Officer. This corrigendum rectifies that error.
Held
The Tribunal clarified that the appeal should be remitted to the Assessing Officer for fresh consideration and decision, subject to the assessee paying costs of Rs. 10,000/- and producing necessary documents. The assessee is to be given a reasonable opportunity of hearing.
Key Issues
Correction of the appellate authority in an order that remitted the appeal for fresh consideration and decision.
Sections Cited
AI-generated summary — verify with the full judgment below
Per Laxmi Prasad Sahu, Accountant Member This appeal was disposed by order dated 22.3.2024 remitting the issue to the CIT(Appeals) inadvertently, instead of the Assessing Officer in the last portion of para 6 of the order as under:-
“6. ……… In the interest of justice, we remit the appeal to the file of CIT(Appeals) for fresh consideration and decision as per law, subject to payment of costs of Rs.10,000/- (Rupees Ten Thousand Only) by the assessee. The assessee will produce proof of payment of costs before the CIT(Appeals) and produce all necessary documents without seeking unnecessary adjournment for early disposal of the case. The assessee may be given reasonable opportunity of hearing.”
Corrigendum to ITA No.92/Bang/2024 Page 2 of 2 2. Therefore the last portion of para 6 of the order is modified and substituted to read as under:-
“ 6. ………. In the interest of justice, we remit the appeal to the file of Assessing Officer for fresh consideration and decision as per law, subject to payment of costs of Rs.10,000/- (Rupees Ten Thousand Only) by the assessee. The assessee will produce proof of payment of costs before the Assessing Officer and produce all necessary documents without seeking unnecessary adjournment for early disposal of the case. The assessee may be given reasonable opportunity of hearing.”
Except for the above modification restoring the appeal to the Assessing Officer, there is no other change in the order of the Tribunal.
Sd/- Sd/-
( GEORGE GEORGE K. ) (LAXMI PRASAD SAHU ) VICE PRESIDENT ACCOUNTANT MEMBER
Bangalore, Dated, the 27th March, 2024. /Desai S Murthy /
Copy to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order
Assistant Registrar ITAT, Bangalore.