A.C.I.T CIR - NADIA., NADIA vs. NADIA DISTRICT CENT CO- OPERATIVE BANK LTD., NADIA

This appeal by the Revenue is arising out of order of Commissioner of Income Tax (Appeals)-XXXVI, Kolkata in appeal No.373/CIT(A)- XXXVI/Kol/R.Nadia/10-11/1758 dated 04.12.2012. Assessment was framed by JCIT, Range-Nadia, u/s 143(3) r.w.s 115WE(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 24.12.2010 for assessment year 2008-09.

At the outset it was observed that the assessee has made the submission to the Ld. CIT(A) against the order of AO. The Ld. CIT(A) has forwarded the submission of assessee to the Assessing Officer for his A.Y. 2008-09 ACIT Cir-Nadia v. nadia Dist. Cent Co-Op. Bank Ltd. Page 2 “comments” vide letters dated 28.05.2012, 03.07.2012 and 05.10.2012. However, there was no compliance on the part of AO. Therefore Ld. CIT(A) decided the issue on the basis of submission of Ld. AR of assessee and materials available on record without waiting for the reply of the AO.

Ld. DR requested the Bench that the matter should be restored to the file of Ld. CIT(A) as the appellate order passed by Ld. CIT(A) is without having the remand report from the AO. The Ld. AR did not object on the pray of the Ld. DR for restoring the matter to the CIT(A). Therefore, in the interest of justice and fair play, we are inclined to restore the matter to the file of Ld. CIT(A) with direction to adjudicate the matter afresh after getting the remand report from the Assessing Officer on record and adjudicate the appeal as per law.