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TMI Blog2019 (12) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... stances of the case. 3. Heard both parties and perused the material available on record. The contention of Sri S.M. Surana, the Ld.AR is that this Tribunal heard the appeal extensively on the additional gerund raised vide application dated 20.04.2017 and it was a pure legal ground requiring no fresh investigation of facts. Further, without affording a reasonable opportunity of hearing to the assessee, this Tribunal remanded the matter to the file of CIT(A) which is bad in law. 4. The Ld.AR placed reliance in the case of Zuari Leasing & Finance Ltd. reported in 112 ITD 0205 wherein it is noted that a question arose whether remanding the matter is necessary when relevant evidence is on record. While deciding the said question, the Third M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him to that aspect. Thus, the case law as was relied by the Ld.AR is not helpful to the facts and circumstances of present issue. 6. Further, Sri S.M. Surana placed reliance in the case of United Commercial Bank vs CIT reported in 137 ITR 434 (Kol.) for the proposition that this Tribunal has to exercise the power of remand with proper discretion and it should not be exercised if all the basic facts necessary are already on record. On perusal of the said decision, it is noted that this Tribunal has power to remand the case for further investigation when there is no basic facts appear in the order of lower authorities. In the present case as discussed above, the assessee remained absent in the assessment proceedings and thereby the AO compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Tribunal and it should be sparingly used to dispose of the appeal for want of relevant evidence, lack of finding or investigation warranted by the circumstances of the case. It is therefore, clear that there was no relevant evidence empowering the TRO to complete assessment and lack of finding by the First Appellate Authority. The remand was warranted by this Tribunal for investigation of the relevant evidence in the facts and circumstances of the case. Thus, the observations of Hon'ble third Member are not helpful to the contentions raised by the Ld.AR. 9. Further in the case of Coca Cola India Pvt.Ltd. reported in 290 ITR 464 held that the Tribunal U/s 254(1) of the Act requires to give both the parties an opportunity of being hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand, the Tribunal cannot remand matter again to the lower authority. In the present case as has been discussed above, there were no basic facts which are necessary and essential for adjudication of additional ground on record. Therefore, remand by the Tribunal is necessitated for examination of such basic facts and the facts and circumstances in the case of Tin Yuan India Pvt.Ltd. with that of the present issue are distinguishable and therefore, the principle laid down by the Hon'ble High Court of Bombay is not applicable. 11. Further, Sri Surana placed reliance in the case of G.E. India Technology Centre Pvt.Ltd. of Hon'ble High Court of Karnataka, it is noted that the Tribunal remanded the matter to the AO to re-examine the matter in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee and the assessee filed re-joinder thereto. Taking into consideration the above procedure, we note that in order to adjudicate any ground on legal issue is to be followed by a procedure by affording an opportunity to the Revenue by filing written submissions with supporting material evidence. In the present case, no such exercise admittedly caused effect. Therefore, we find, the facts on such legal issue should be on record and after examining the same, the Tribunal should proceed to adjudicate the same. In the present case as discussed above, no such evidence relating to such legal ground was not before the Tribunal nor before the CIT(A). Further, it is noted that the issue involved in the main appeal before us questioning the action ..... X X X X Extracts X X X X X X X X Extracts X X X X
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