2020-VIL-481-CAL-DT

CALCUTTA HIGH COURT

ITAT No. 173 of 2019 GA No. 2457 of 2019

Date: 02.03.2020

M/s . DATEX OHMEDA (INDIA) PVT. LTD.

Vs

INCOME TAX OFFICER, WARD – 12 (3) , KOLKATA & ORS.

Mr. Sachit Jolly, Advocate Mrs. Swapna Das, Advocate Mr. Siddharth Das, Advocate for the appellant
Mr. Dhiraj Trivedi, Sr. Advocate Ms. Abha Tiwari, Advocate for the respondent

BENCH

THE HON'BLE JUSTICE I. P. MUKERJI And THE HON’BLE JUSTICE PROTIK PRAKASH BANERJEE

JUDGMENT

The Court: As the issue involved in this appeal is very short, by consent of learned counsel of the parties we treat this appeal as on the day’s list.

The revenue as well as the assessee were aggrieved by the subject order of the Commissioner of Income Tax (Appeals) and preferred appeals/cross objections before the tribunal.

The tribunal by its impugned order dated 31st May 2019 observed that there was procedural violation of Rule 46A(2) and (3) of the Income Tax Rules, 1962. To be more specific, according to the tribunal the order of the Commissioner of Income Tax (Appeals) was flawed for not giving an opportunity to the assessing officer to deal with the additional evidence as provided in Rule 46A(3). For this reason, the tribunal dismissed the appeal/cross objection before it.

A proper order would have been to remand the matter to the Commissioner of Income Tax (Appeals) to rehear and re-determine the appeal complying with Rule 46A(2) and (3).

This, in our opinion, gives rise to a substantial question of law.

We think that it would be proper if the said impugned order of the tribunal is modified by directing that the entire matter be remanded to the Commissioner of Income Tax (Appeals) to decide the same complying with the procedural formalities under Rule 46A(2) and (3) within four months of communication of this order.

We order accordingly.

The appeal (ITAT No. 173 of 2019) and the stay connected stay application (GA No. 2457 of 2019) are disposed of by the above order.

 

DISCLAIMER: Though all efforts have been made to reproduce the order accurately and correctly however the access, usage and circulation is subject to the condition that VATinfoline Multimedia is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions.