Sri. Darpan Kumar , Shivamogga V. Income Tax Officer, Ward-3 , Shivamogga

MA 199/BANG/2023

AI Insights

The case involves Sri Darpan Kumar, the applicant, who sought rectification of an earlier Tribunal order concerning the assessment year 2017-18. The applicant had submitted additional evidence during the appellate proceedings, which was not adequately considered by the AO in the remand report. Initially, the Tribunal's order directed the matter back to the CIT(Appeals), but upon the applicant's request for rectification, the Tribunal corrected this to direct the matter back to the AO for a fresh assessment of the additional evidence. This decision was based on the Tribunal's acknowledgment of the oversight in their previous order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124864 (ITAT-BANGALORE)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-09-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 04-09-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBRAMANIAN S.
• Keywords: Additional evidence
• Section: 144; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER MP No.199/Bang/2023 [in ITA No.451/Bang/2023] Assessment Year: 2017-18 Sri Darpan Kumar, No.6, Darshan Distributors, Rekha Complex, Durgigudi Main Road, Shivamogga-577 201. PAN No. – BUTPK 2404G Vs. The Income Tax Officer, Ward -3, Shivamogga. APPLICANT RESPONDENT Applicant by : Ms. Sunaiana Bhatia, CA Respondent by : Shri Subramanian S., Jt.CIT (DR) Date of Hearing : 22.09.2023 Date of Pronouncement : 03.10.2023 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This miscellaneous petition by the assessee seeks rectification of the order of the Tribunal dated 31.7.2023. 2. The ld. AR for the assessee submitted that the assessee had filed additional evidence before the CIT(Appeals) for which a remand report was called for. But in the remand report tendered by the AO, there was no discussion on the additional evidence filed by the assessee, particularly when the assessment order was passed u/s. 144 of the Act. MP No.199/Bang/2023 2 of page 7 Accordingly, during the course of hearing of the appeal, it was prayed that the matter has to be restored to the Assessing Officer for fresh examination of the matter. The ld. AR submitted that, however, the Tribunal in its order has inadvertently mentioned that the matter may be sent back to the CIT(A) in para 4 and remitted the matter back to CIT(A) in para 7, instead of AO. The ld. AR therefore submitted that the order may be rectified to as to remit the matter to the AO for examination of additional evidence in the interest of justice. 3. After hearing both the parties and perusing the material on record, we accept the prayer of the assessee that the matter has to restored to AO for fresh examination instead of CIT(Appeals) and there is a mistake apparent on record. Therefore, para 4 & 7 of the order dated 31.7.2023 is modified and substituted to read as under:- “4. The ld.AR of the assessee submitted that during the appellate proceedings, the assessee filed additional evidences and the details are placed at paper book page Nos.15 to 17. The CIT(A) called for remand report from the AO. She submitted that the AO as well as the CIT(A) has not properly appreciated the additional evidences filed by the assessee. Therefore, she requested that the matter may be sent back to the AO for fresh consideration of additional evidences. ........... ........... 7. The CIT(A) called for remand report and the remand report is placed at paper book page nos. 22 to 23. The MP No.199/Bang/2023 3 of page 7 assessee filed rejoinder to the remand report. We note that the AO and CIT(A) has not properly considered and appreciated the additional evidencessubmitted by the assessee.Therefore, considering the prayer of the assessee, we remit the matter back to the file of the Assessing Officer for fresh consideration and decision as per law, after giving reasonable opportunities to the assessee. The assessee is directed to produce necessary documents for substantiating its case and not seek unnecessary adjournment. 4. Except for the above modification, the rest of the order dated 31.7.2023 remains unchanged. 5. In the result, the miscellaneous petition is allowed. Pronounced in the open court on 03 rd day of October, 2023. Sd/- (George George K) Vice President Sd/- (Laxmi Prasad Sahu) Accountant Member Bangalore, Dated, the 03 rd October, 2023. / Desai S Murthy / Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) By order Asst. Registrar, ITAT, Bangalore