M/S OM DEVELOPERS,NAGPUR vs. INCOME TAX OFICER WARD-3(5), NAGPUR

PDF · subscribers
ITA 31/NAG/2020Status: DisposedITAT Nagpur13 October 2023AY 2009-10Bench: SHRI SATBEER SINGH GODARA (Judicial Member), DR. DIPAK RIPOTE (Accountant Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s directions to the Assessing Officer to set aside the issue for fresh verification were not sustainable in law. The substantive grounds were restored back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which had restored a substantive ground back to the Assessing Officer for fresh verification. The assessee contended that the CIT(A) erred in doing so, citing a statutory amendment.

What were the issues?

Whether the CIT(A) has the power to set aside an issue back to the Assessing Officer for fresh factual verification after the amendment to Section 251(1)(a) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 251(1)(a),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK RIPOTE

Hearing: 01.09.2023Pronounced: 13.10.2023

ORDER PER SATBEER SINGH GODARA, J.M. :

This assessee’s appeal for assessment year 2009- 2010 arises against the CIT(A)-2, Nagpur’s Order in case No.CIT(A)-2/82/2016-17-ITBA No.11259, dated 22.11.2019, involving proceedings u/s.143(3) r.w.s.263(1) of the Income Tax Act, 1961 (in short “the Act”).

2 ITA.No.31/Nag./2020 Heard both the parties. Case file perused.

2.

Learned counsel representing assessee submits at the outset that the CIT(A) has erred in law and on facts in restoring the assessee’s corresponding substantive ground back to the Assessing Officer for afresh factual verification as under :

3 ITA.No.31/Nag./2020

4 ITA.No.31/Nag./2020 2.1. Learned counsel’s next contention is that such a course of action at the CIT(A)'s behest to “set-aside” any issue back to the Assessing Officer is no more sustainable as per the statutory amendment in sec.251(1)(a) of the Act vide Finance Act, 2001 w.e.f. 01.06.2001.

3.

Faced with this clinching factual position, we find part merit in assessee’s contentions to this limited extent to hold that the learned CIT(A)'s foregoing directions to the Assessing Officer are not sustainable in law. The assessee’s all

5 ITA.No.31/Nag./2020 substantive grounds are accordingly restored back to the CIT(A) only for his afresh factual adjudication as per law in light of sec.250(6) r.w.s.251(1)(a) of the Act in very terms, preferably within three effective opportunities of hearing. Ordered accordingly.

4.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open Court on 13.10.2023.

More judgments on Section 251(1)(a)

All 935 judgments and leading authorities on Section 251(1)(a) →

Recent GST High Court judgments

Search GST case law →