9911796707
TMI Blog2017 (2) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1961 (hereinafter referred to as "the Act" for the sake of brevity). 2. Few facts giving rise to this appeal are stated thus: The respondent-assessee is engaged in the business of development and sale of plots and real estate. During the assessment year 200708, the assessee had filed a Return of Income-tax on 19.12.2008, thereby declaring total income of Rs. 14,36,003/. The said Return was processed under Section 143 (1) of the Act on 17.2.2009. The Return of the assessee was selected for scrutiny under Section 143 (2) of the Act and a notice was duly served on him on 31.8.2009. The assessee appeared before the Income Tax Officer and it is the case of the assessee that the assessee had provided all the information that was sought by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late Tribunal upheld the findings recorded by the Commissioner of Income Tax (Appeals) and held that the order under Section 144 of the Act was not sustainable as it was passed in violation of the principles of natural justice. The Tribunal rejected the prayer of the Revenue for remanding the matter to the Assessing Officer without assigning any reasons. The orders of the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal are challenged by the Revenue in this Income Tax Appeal. 3. Shri S. N. Bhattad, the learned counsel for the appellant-revenue submitted that the Income Tax Appellate Tribunal was not justified in rejecting the prayer made by the appellant for remand of the matter to the Assessing Officer so as to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Act, it appears that the appeal needs to be admitted by framing a substantial question of law. The appeal is "Admitted" on the following substantial question of law : Whether the Tribunal could have, in the circumstances of the case, rejected the prayer of the appellant-revenue for the remand of the matter to the assessing Officer for passing appropriate orders in the scrutiny proceedings under Section 143 (3) of the Act ? 6. It is not disputed that the assessee had filed the return and the Assessing Officer issued notice under Section 143 (2) of the Act to the assessee. There was scrutiny in the matter of Return of assessment by the assessee under subsection (3) of Section 143 of the Act. It was the case of the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l were of the view that the order under Section 144 of the Act was passed by the Assessing officer in violation of the principles of natural justice, the Authorities should have made an appropriate order for remand of the matter to the Assessing Officer in the proceedings initiated against the assessee under Section 143 (3) of the Act. However, without assigning any reason for rejecting the prayer for remand, the Tribunal rejected the prayer in paragraph 8 of the impugned order. Though it was pointed out by the appellant-revenue that the Assessing Officer that had passed the order under Section 144 of the Act has changed and the matter would come up before another Income Tax Officer and no prejudice would be caused to the assessee if the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
