M/S OM DEVELOPERS , NAGPUR V. INCOME TAX OFICER WARD-3(5), NAGPUR

ITA 31/NAG/2020

AI Insights

The case involves M/s. Om Developers appealing against the order of the CIT(A)-2, Nagpur, which pertained to the assessment year 2009-2010. The primary contention was regarding the CIT(A)'s decision to remand the case back to the Assessing Officer for factual verification, which the assessee argued was not sustainable under the amended section 251(1)(a) of the Income Tax Act, 1961. The Tribunal found merit in the assessee's argument to the extent that the CIT(A)'s directions to set aside the issue back to the Assessing Officer were not sustainable in law.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136596 (ITAT-NAGPUR)
• Duration Of Justice: 3 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 30-01-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER I.T.A.No.31/NAG./2020 Assessment Year – 2009-2010 M/s. Om Developers, K.H.No.162, Collector Colony, Godhani, Nagpur – 440 013 Maharashtra. PAN AABFO3754C vs. The Income Tax Officer, Ward-3(5), Saraf Chambers, Nagpur. (Appellant) (Respondent) For Assessee : Shri Abhay Agrawal For Revenue : Shri Sanjay Agrawal Date of Hearing : 01.09.2023 Date of Pronouncement : 13.10.2023 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2009- 2010 arises against the CIT(A)-2, Nagpur’s Order in case No.CIT(A)-2/82/2016-17-ITBA No.11259, dated 22.11.2019, involving proceedings u/s.143(3) r.w.s.263(1) of the Income Tax Act, 1961 (in short “the Act”). 2 ITA.No.31/Nag./2020 Heard both the parties. Case file perused. 2. Learned counsel representing assessee submits at the outset that the CIT(A) has erred in law and on facts in restoring the assessee’s corresponding substantive ground back to the Assessing Officer for afresh factual verification as under : 3 ITA.No.31/Nag./2020 4 ITA.No.31/Nag./2020 2.1. Learned counsel’s next contention is that such a course of action at the CIT(A)'s behest to “set-aside” any issue back to the Assessing Officer is no more sustainable as per the statutory amendment in sec.251(1)(a) of the Act vide Finance Act, 2001 w.e.f. 01.06.2001. 3. Faced with this clinching factual position, we find part merit in assessee’s contentions to this limited extent to hold that the learned CIT(A)'s foregoing directions to the Assessing Officer are not sustainable in law. The assessee’s all 5 ITA.No.31/Nag./2020 substantive grounds are accordingly restored back to the CIT(A) only for his afresh factual adjudication as per law in light of sec.250(6) r.w.s.251(1)(a) of the Act in very terms, preferably within three effective opportunities of hearing. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open Court on 13.10.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 13 th October, 2023 VBP/- Copy to 1. The applicant 2. The respondent 3. The CIT(A)-2, 215, Aayakar Bhavan, Telangkhedi Road, Civil Lines, Nagpur – 440 001. 4. The Pr. CIT-2/3, Nagpur. 4. D.R. ITAT, Nagpur Bench, Nagpur. 5. Guard File. //By Order// //True Copy // Assistant Registrar, ITAT, Pune Benches, Pune.