Zuari Leasing & Finance Corporation Ltd. v. ITO

112 ITD 205Income Tax Appellate Tribunal2008#2132 most cited

What is Zuari Leasing & Finance Corporation Ltd. v. ITO authority for?

The Income Tax Appellate Tribunal's primary obligation is to dispose of appeals on their merits, with the power to remand being an exceptional tool that must be used sparingly. Remands are permissible only when absolutely necessary due to a lack of relevant evidence, findings, or investigation, and are prohibited if casual, used as a shortcut, or to grant a litigant a 'second innings'.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Zuari Leasing & Finance Corporation Ltd. v. ITO · 112 ITD 205 · ITAT power to remand · dispose of appeal on merits · Section 253 · remand sparingly used · casual remand prohibited · second innings litigant · lack of relevant evidence · Appellate Tribunal powers

Sections most often in play

Section 143(3)Section 14ASection 153ASection 1961Section 143(2)Section 148Section 144Section 68

Issues it is cited on

section 256(2)beneficial ownerreasonable causesection 14asection 41section 41(1)section 246adelay in filing appealsection 249short term capital gainsection 153asection 253

Judgments citing Zuari Leasing & Finance Corporation Ltd. v. ITO

DAMODAR MANGALJI & COMPANY LIMITED,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

Appeals stands DISMISSED

ITA 35/PAN/2025[2014-15]Status: DisposedITAT Panaji18 Dec 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

For Appellant: Adv Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 143(1)Section 143(3)Section 14ASection 250Section 253(1)Section 253(3)Section 37(1)Section 40(1)(i)

…ed at ITAT-Panaji Page 30 of 32 Damodar Mangalji & Company Ltd. Vs JCIT/ACIT ITA Nos.034 & 035/PAN/2025 AY: 2011-12 & 2014-15 168 ITR 472] and further placing reliance co-ordinate bench’s decision in ‘Zuari Leasing & Finance Corpn. Ltd. Vs ITO’ [reported in 112 ITD 205(TM)], we reiterate that, these appeals fails to make out a case in seeking 'one more innings or second innings'. 35. In the absence of any deprecative material placed against the disallowances/additions before us and failure on the part appellant to bring any facts so has to interfere with or deviate from the actions of tax authorities below, we…

DAMODAR MANGALJI & COMPANY LIMITED,PANAJI vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE - 1, PANAJI

Appeals stands DISMISSED

ITA 34/PAN/2025[2011-12]Status: DisposedITAT Panaji18 Dec 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

For Appellant: Adv Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 143(1)Section 143(3)Section 14ASection 250Section 253(1)Section 253(3)Section 37(1)Section 40(1)(i)

…ed at ITAT-Panaji Page 30 of 32 Damodar Mangalji & Company Ltd. Vs JCIT/ACIT ITA Nos.034 & 035/PAN/2025 AY: 2011-12 & 2014-15 168 ITR 472] and further placing reliance co-ordinate bench’s decision in ‘Zuari Leasing & Finance Corpn. Ltd. Vs ITO’ [reported in 112 ITD 205(TM)], we reiterate that, these appeals fails to make out a case in seeking 'one more innings or second innings'. 35. In the absence of any deprecative material placed against the disallowances/additions before us and failure on the part appellant to bring any facts so has to interfere with or deviate from the actions of tax authorities below, we…

SMT. SUMAN CHOUDHARY,JAIPUR vs. THE INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 687/JPR/2025[2016-17]Status: DisposedITAT Jaipur30 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CA &For Respondent: Sh. Gautam Singh Choudhary, Addl.CIT
Section 143(2)Section 144Section 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 687/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Smt. Suman Choudhary ACIT, Vs. E-74, Power House Road Circle-01, Opp Railway Station Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADQPC7048F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA & Sh. Harshit Agrawal, CA jktLo dh…

THOMAS JOHN MUTHOOT,THIRUVANANTHAPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX/CENTRAL CIRCLE, TRIVANDRUM, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 903/COCH/2023[2017-18]Status: DisposedITAT Cochin23 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS JOHN MUTHOOT,THIRUVANANTHAPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX/CENTRAL CIRCLE,TRIVANDRUM, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 902/COCH/2023[2016-17]Status: DisposedITAT Cochin23 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS JOHN MUTHOOT,THIRUVANANTHAPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 901/COCH/2023[2015-2016]Status: DisposedITAT Cochin23 May 2025AY 2015-2016

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS JOHN MUTHOOT,THIRUVANANTHAPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX/CENTRAL CIRCLE, TRIVANDRUM, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 900/COCH/2023[2014-15]Status: DisposedITAT Cochin23 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS JOHN MUTHOOT,TRIVANDRUM vs. ASSISSTANT COMMISSIONER OF INCOME-TAX /CIRCLE-1,THIRUVALLA, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 899/COCH/2023[2013-14]Status: DisposedITAT Cochin23 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS JOHN MUTHOOT,TRIVANDRUM vs. DEPUTY COMMISSIONER OF INCOME TAX/CIRCLE-1, THIRUVALLA, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 898/COCH/2023[2012-13]Status: DisposedITAT Cochin23 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS JOHN MUTHOOT,THIRUVANANTHAPURAM vs. JOINT COMMISSIONER OF INCOME TAX, THIRUVALLA RANGE, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee stands dismissed

ITA 897/COCH/2023[2011-12]Status: DisposedITAT Cochin23 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS GEORGE MUTHOOT,ERNAKULAM vs. DCIT, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 895/COCH/2023[2017-18]Status: DisposedITAT Cochin23 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS GEORGE MUTHOOT,ERNAKULAM vs. DCIT, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 894/COCH/2023[2016-17]Status: DisposedITAT Cochin23 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS GEORGE MUTHOOT,TRIVANDRUM vs. DEPUTY COMMISSIONER OF INCOME TAX/CENTRAL CIRCLE,TRIVANDRUM, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 893/COCH/2023[2015-16]Status: DisposedITAT Cochin23 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS GEORGE MUTHOOT,TRIVANDRUM vs. DEPUTY COMMISSIONER OF INCOME TAX/CENTRAL CIRCLE , TRIVVANDRUM, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 892/COCH/2023[2014-15]Status: DisposedITAT Cochin23 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS GEORGE MUTHOOT,ERNAKULAM vs. ASSISSTANT COMMISSIONER OF INCOME-TAX/CIRCLE-1/THIRUVALLA, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 891/COCH/2023[2013-14]Status: DisposedITAT Cochin23 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS GEORGE MUTHOOT,ERNAKULAM vs. JOINT COMMISSIONER OF INCOME-TAX, THIRUVALLA RANGE, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 889/COCH/2023[2011-12]Status: DisposedITAT Cochin23 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS MUTHOOT,ERANKULAM vs. DCIT, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 888/COCH/2023[2017-18]Status: DisposedITAT Cochin23 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS MUTHOOT,ERNAKULAM vs. DCIT/CENTRAL CIRCLE, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 887/COCH/2023[2016-17]Status: DisposedITAT Cochin23 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS MUTHOOT,ERNAKULAM vs. DCIT/CENTRAL CIRCLE, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 886/COCH/2023[2015-16]Status: DisposedITAT Cochin23 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

THOMAS MUTHOOT,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeal filed by the assessee stands dismissed

ITA 885/COCH/2023[2014-15]Status: DisposedITAT Cochin23 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…vidence before the court of first instance, cannot be exercised merely because the Appellate evidence in the Courts of first instance have failed to do so. The Hon'ble Tribunal, Delhi bench in the case of Zuari Leasing & Finance Corporation Ltd. v. ITO (2008) 112 ITD 205(Delhi) (TM), following the case-laws referred to above held that the Tribunal should not remand back to the file of the AO in order to give a second innings to the litigant. Therefore, following the principles enunciated in the above decision, we are unable to remand the present assessment order to the file of the AO for de novo examination as no…

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