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109 orders · Page 3 of 3
The Tribunal acknowledged the delay but condoned it upon payment of costs, finding that the original assessment order was not decided on merits. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the matter back to the Assessing Officer (AO) for a fresh adjudication on merits.
The Tribunal condoned the delay in filing the appeal after noting the assessee's senior citizen status and difficulties in managing IT compliances due to the demise of their former counsel and a subsequent deadlock in the counsel's office. The Tribunal also observed that similar issues were previously remanded in a related case.
The Tribunal allowed the Revenue's appeal for statistical purposes. The primary ground for allowing the appeal was Revenue's Ground No. 6, concerning the CIT(A)'s failure to provide adequate and effective opportunity to the Assessing Officer (AO) to submit a remand report under Rule 46A(3) of the Income Tax Rules, 1962. The Tribunal found that the two email reminders sent by the CIT(A) to the AO were not sufficient to constitute a "reasonable opportunity" as mandated by the rule. The Tribunal emphasized that Rule 46A(3) is mandatory and requires strict interpretation, and that the opportunity granted was neither adequate nor effective. The Tribunal noted that the additional evidence filed by the assessee was complex and voluminous, necessitating more time for the AO. Consequently, the Tribunal set aside the impugned order of the CIT(A) and remanded the matter back to the CIT(A) with a direction to obtain a remand report from the AO. The AO was to be given approximately four months to complete the steps under Rule 46A(3). After obtaining the remand report and providing an opportunity of hearing to both parties, the CIT(A) was to pass a fresh, reasoned order on merits. The Tribunal also observed that the AO ought to have followed the directions of the CIT(A) as the latter discharges quasi-judicial functions.
The Tribunal found that fresh explanations and evidence were presented at the appellate stage which were not considered by the lower authorities. Therefore, the Tribunal set aside the impugned order and remanded the case back to the Assessing Officer for fresh adjudication.
The Tribunal agreed that the disallowance arose from an inadvertent reporting error in the return of income, not a denial of entitlement. Observing that a similar mistake in a subsequent year was rectified, the Tribunal decided to grant relief.
The Tribunal noted that the assessee's representative requested to withdraw the present appeals as they intend to file fresh appeals before the Delhi Bench, and the Departmental Representative had no objection. Accordingly, the Tribunal allowed the withdrawal of the appeals.
The Tribunal noted that the assessee's representative requested to withdraw the present appeals as they intend to file fresh appeals before the Delhi Bench, and the Departmental Representative had no objection. Accordingly, the Tribunal allowed the withdrawal of the appeals.
The Tribunal noted that the assessee's representative requested to withdraw the present appeals as they intend to file fresh appeals before the Delhi Bench, and the Departmental Representative had no objection. Accordingly, the Tribunal allowed the withdrawal of the appeals.
The Tribunal noted that the assessee's representative requested to withdraw the present appeals as they intend to file fresh appeals before the Delhi Bench, and the Departmental Representative had no objection. Accordingly, the Tribunal allowed the withdrawal of the appeals.