Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (5) TMI 790 - AT - Income TaxValidity of re-assessment proceedings - approval of the ld. Pr. Commissioner of Income Tax (PCIT) u/s.151 of the Act was sought in the instant case in a mechanical manner - assessee had filed additional evidences - HELD THAT:- Additional evidences were filed by the assessee before us for the first time and admittedly these documents were not available before the ld. CIT(A) while adjudicating the ground raised regarding challenging the validity of re-assessment proceedings. We feel that these additional evidences go to the root of the matter for deciding the legal issue of validity of re-assessment proceedings. Hence, we deem it fit and appropriate to admit these additional evidences and since these evidences were not placed before the ld. CIT(A), we deem it fit and appropriate, to remand these appeals to the file of the ld. CIT(A) to decide the issue challenging the validity of reopening of assessment by considering these evidences, in accordance with law - the appeals are remanded back to the file of the ld. CIT(A) only for the limited purpose of adjudication of the legal issue of challenging the validity of re-assessment proceedings. But since, the validity of re-assessment proceedings and challenging the addition on merits are to be considered together for the purpose of better administration and convenience, we deem it fit to remand these appeals to the file of the ld. CIT(A) for denovo adjudication
|