Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 539 - AT - Income TaxValidity of order of the Commissioner of Income Tax (Appeals) passed after fourteen months of hearing - TPA - Held that:- The ld. Commissioner of Income Tax (Appeals) has passed order overlooking voluminous information filed in the appellate proceedings against the order passed by the ld. Assessing Officer. The Commissioner of Income Tax (Appeals) has to consider every point of dispute of assessee and pass a speaking order. But, the order passed by the Commissioner of Income Tax (Appeals) is cryptic and was not properly adjudicated. Therefore, we are not in a position to uphold the order of the Commissioner of Income Tax (Appeals) being inconsistent with Transfer Pricing Provisions. We rely on the decision of Supreme Court in the case of Sahara India vs. CIT & Anr. (2008 (4) TMI 4 - Supreme Court ) were held that "an administrative order has to be consistent with the rules of natural justice" and similar view was considered by the Delhi Bench of the Tribunal in the case of GAP International Sourcing India (P) Ltd. vs. DCIT (2010 (12) TMI 94 - ITAT, NEWDELHI ) and M/s. Adobe Systems India Private Ltd. v. Addl. CIT [2011 (1) TMI 933 - ITAT NEW DELHI ], the order passed by the Commissioner of Income Tax (Appeals) is without going into the details of the submissions and should be decided afresh. Considering apparent facts, material evidence and judicial decisions, we are inclined to the remit the disputed issues back to the file of Commissioner of Income Tax (Appeals) to pass a speaking order on merits and assessee shall be provided with adequate opportunity of being heard before passing the order. Since we remitted the disputed issue to the file of Commissioner of Income Tax (Appeals), we are not adjudicating ground nos. 3 to 11 of grounds of appeal filed by the assessee and the appeal of the assessee is allowed for statistical purpose.
|