DCIT, Circle-1, Durgapur, Kolkata V. Ashok Kumar Tewari,

ITA 2083/KOL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0794 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2017
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 22-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 14-11-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHOWNGTHU
• Assessee Lawyers: ARVIND AGARWAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & SHRI M.B ALAGANESH, AM ] I.T.A NO. 2083/KOL/20 14 ASSESSMENT YEAR : 2010-1 1 DCIT, CIRCLE-1, DURGAPUR -VS- ASHOK KUMAR TEWARI [PAN: AALFM 6001 G] (APPELLANT) (RESPONDE NT) FOR THE APPELLANT :SHRI DAVID Z. CHOWNG THU, ADDL. CIT, SR. DR FOR THE REVENUE : SHRI ARVIND AGARWAL, ADVOCAT E DATE OF HEARING : 27.11.2017 DATE OF PRONOUNCEMENT : 08.12.2017 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE REVENUE ARISES OUT OF THE O RDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) -DURGAPUR [ IN SHORT THE LD CI TA] IN APPEAL NO. 43/CIT(A)/DGP/2013-14 DATED 28.08.2014 AGAINST THE ORDER PASSED BY THE DCIT, CIRCLE-1, KOLKATA [ IN SHORT THE LD AO] UNDER SECT ION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 07.03.2013 FOR TH E ASSESSMENT YEAR 2010-11. 2. THE ONLY GROUND RAISED BY THE REVENUE IN THIS AP PEAL IS AS TO WHETHER THE LD. CIT(A) WAS JUSTIFIED IN SETTING ASIDE THE ISSUE TO THE FIL E OF THE LD. AO FOR VERIFICATION AND WHETHER HE IS EMPOWERED U/S 251 OF THE ACT TO DO SO . DURING THE COURSE OF HEARING, THE LD. DR STATED THAT THE LD. CIT(A) DOES NOT HAVE ANY POWER U/S 251 OF THE ACT TO SET ASIDE ANY ISSUE TO THE FILE OF LD.AO FOR THE PURPOS E OF VERIFICATION. HENCE, HE PRAYED FOR ALLOWING THE APPEAL OF THE REVENUE. IN RESPONSE TO THIS, THE LD. AR PLEADED THAT THOUGH 2 ITA NO.2083/KOL/2014 ASHOK KUMAR TEWARI A.YR.2010-11 2 THE LD. CIT(A) DOES NOT HAVE POWER TO SET ASIDE THE ISSUE IN TERMS OF SECTION 251 OF THE ACT TO THE FILE OF LD. AO, THE LD. AO IN THE GIVING EFFECT PROCEEDING AFTER DUE VERIFICATION HAD INDEED GRANTED RELIEF TO THE ASSES SEE. HENCE, THE ENTIRE PROCEEDINGS WOULD BECOME INFRUCTUOUS IF THIS APPEAL IS REMANDED TO THE FILE OF THE LD. AO. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. AT THE OUTS ET, THERE IS NO POWER PROVIDED TO LD. CIT(A) WITH EFFECT FROM 01.06.2001 U/S 251 OF THE A CT TO SET ASIDE ANY ISSUE TO THE FILE OF THE LD. AO. HENCE, WE ARE AGREEABLE TO THIS CONT ENTION RAISED BY THE REVENUE. HENCE, WE DEEM IT FIT AND APPROPRIATE TO REMAND THIS APPEA L TO THE FILE OF THE LD. AO FOR ADJUDICATION OF THE ISSUE DIRECTED BY THE LD. CIT(A ) AFRESH IN ACCORDANCE WITH LAW. ACCORDINGLY, GROUNDS RAISED BY THE REVENUE IS ALLOW ED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 08.12.2017 SD/- SD/- [N.V. VASUDEVAN] [ M.BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 08.12.2017 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. DCIT, CIRCLE-1, DURGAPUR, AAYAKAR BHAWAN, CITY C ENTRE, DURGAPUR-713216. 2. ASHOK KUMAR TEWARI, 6, KEVEYYADHAM COLONY, DURGA KUND VARANASI, UTTAR PRADESH, PIN-221010. 3..C.I.T.(A)- , KOLKATA 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S