RAMKISHAN AGRAWAL,ROURKELA V. INCOME TAX OFFICER, WARD 2, ROURKELA

ITA 366/CTK/2024

AI Insights

This case involves an appeal by Ramkishan Agarwal against the order of the ld JCIT(A)-12, Mumbai, concerning the assessment year 2013-14. The primary contention was the non-provision of a remand report by the Assessing Officer, which was crucial for the ld JCIT(A) to make a fully informed decision. The assessee argued that the ld JCIT(A) should have accepted all evidences produced, given that part of the contention was accepted. The revenue suggested restoring the issues to the ld JCIT(A) for a thorough re-evaluation post-receipt of the remand report. The Tribunal agreed with the revenue's suggestion, leading to the restoration of the case to the ld JCIT(A) for further proceedings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473620 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-10-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 06-09-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: BINOD AGARWAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Ramkishan Agarwal, S.D.C.C. Complex, Kachery Road, Rourkiela. PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld JCIT(A)-12, Mumbai under NFAC Sambalpur/10146/2015 2. Shri Binod Agarwal, S.C.Mohanty, Sr. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.366/CTK/2024 Assessment Year : 2013-14 Ramkishan Agarwal, S.D.C.C. Complex, Kachery Vs. Income Tax Officer, Ward Rourkela No. (Appellant) .. ( Respondent Assessee by : Shri Binod Agarwal, Adv Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 17/10/20 Date of Pronouncement : 17/10/20 O R D E R This is an appeal filed by the assessee against the order of the ld 12, Mumbai under NFAC dated 11.7.2024 in Appeal No.CIT(A), Sambalpur/10146/2015-16 for the assessment year 2013- Binod Agarwal, ld AR appeared for the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Income Tax Officer, Ward-2, Respondent) Binod Agarwal, Adv DR 2024 024 This is an appeal filed by the assessee against the order of the ld 11.7.2024 in Appeal No.CIT(A), -14. the assessee and Shri ITA No.366/CTK/2024 Assessment Year : 2013-14 P a g e 2 | 3 3. It was submitted by ld AR that the ld JCIT(A)-12, Mumbai had called for a remand report from the Assessing Officer. However, the Assessing Officer did not provide the remand report and consequently the same has been recorded by the ld JCIT(A) in para 5 & 6 of his order. It was the further submission that ld JCIT(A) having been accepted the part contention of the assessee ought to have accepted the entire evidences produced. It was the submission that the addition is liable to be deleted. 4. In reply, ld Sr DR submitted that the issues in this appeal may be restored to the file of ld JCIT(A) for readjudication after obtaining the remand from the Assessing Officer. 5. We have considered the rival submissions. A perusal of the order of ld JCIT(A) clearly shows that the ld JCIT(A) has called for a remand report from the Assessing Officer. It is also noticed that the ld JCIT(A) has specifically brought on record that the remand report has not been provided by the Assessing Officer. Ld JCIT(A) without doing any follow up action has proceeded to dispose of the appeal. This being so, as it is evident that the evidences have been produced before the ld JCIT(A) and ld JCIT(A) has found it fit and called for a remand report, the issues in this appeal are restored to the file of ld JCIT(A)-12, Mumbai under NFAC for readjudication after obtaining the remand report from the Assessing Officer. ITA No.366/CTK/2024 Assessment Year : 2013-14 P a g e 3 | 3 6. In the result, appeal of the assessee stands partly allowed for statistical purpoises. Order dictated and pronounced in the open court on 17/10/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17/10/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Ramkishan Agarwal, S.D.C.C. Complex, Kachery Road, Rourkiela 2. The Respondent: Income Tax Officer, Ward- 2, Rourkela 3. The JCIT(A)-12, Mumbai 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy// "