Income Tax Appellate Tribunal - Chennai
Dcit, Chennai vs M/S. Dymos Lear Automotive India Pvt. ... on 23 March, 2017
आयकर अपील
य अ धकरण, 'बी' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL
'B' BENCH, CHENNAI
ी एन.आर.एस. गणेशन, या यक सद य एवं
ी ड.एस. सु दर $संह, लेखा सद य केसम)
BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND
SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.2339/Mds/2016
&
C.O. No.147/Mds/2016
(in ITA No.2339/Mds/2016)
नधा+रण वष+ / Assessment Year : 2004-05
M/s Dymos Lear Automotive India
The Deputy Commissioner of Private Limited,
Income Tax, v. Plant No.1, Plot No.A6 & A7,
Corporate Circle 1(1), SIPCOT Industrial Park,
Chennai - 600 034. Irrungattukottai,
Sriperumbudur Taluk,
Kancheepuram - 602 117.
PAN : AAACH 2525 A
(अपीलाथ//Appellant) (Respondent & Cross-objection)
अपीलाथ/ क0 ओर से/Appellant by : Ms. H. Kabila, JCIT
23यथ/ क0 ओर से/Respondent by : Shri N.V. Balaji, Advocate
सन
ु वाई क0 तार
ख/Date of Hearing : 02.02.2017
घोषणा क0 तार
ख/Date of Pronouncement : 23.03.2017
आदे श /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
The appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) - 6, Chennai, dated 30.05.2016 and pertains to assessment year 2004-05. The 2 I.T.A. No.2339/Mds/16 C.O. No.147/Mds/16 assessee has filed the cross-objection against the very same order of the CIT(Appeals). Therefore, we heard both the appeal and the cross-objection together and disposing of the same by this common order.
2. Ms. H. Kabila, the Ld. Departmental Representative, submitted that the CIT(Appeals) has sent back the issue of sales return to the file of the Assessing Officer for examination. According to the Ld. D.R., the CIT(Appeals) has no such power.
3. On the contrary, Shri N.V. Balaji, the Ld.counsel for the assessee, submitted that the CIT(Appeals) found that the matter needs to be re-examined, therefore, he directed the Assessing Officer to examine the same. As rightly submitted by the Ld. D.R., the CIT(Appeals) has no power to remit the matter back to the file of the Assessing Officer. Since the issue has to be re-examined by the Assessing Officer, according to the Ld. counsel, the matter may be remitted back to the file of the Assessing Officer by an order of this Tribunal. Referring to the cross-objection, the Ld.counsel submitted that since the matter is remitted back to the file of the Assessing Officer, the issue raised in the cross-objection also may be remitted back to the file of the Assessing Officer. 3 I.T.A. No.2339/Mds/16 C.O. No.147/Mds/16
4. We have considered the submissions on either side and perused the relevant material available on record. As rightly submitted by the Ld. Departmental Representative and the Ld.counsel for the assessee, the CIT(Appeals) has no power to send back the matter to the file of the Assessing Officer. At the best, the CIT(Appeals) may call for remand report from the Assessing Officer and decide the issue by himself in one way or other, therefore, remitting back the matter to the file of the Assessing Officer for re-examination may not be justified. The fact remains that the issue raised by the assessee requires reconsideration by the Assessing Officer, therefore, by exercising the power of this Tribunal, the matter needs to be sent back to the file of the Assessing Officer as rightly submitted by the Ld.counsel for the assessee. Accordingly, the orders of the authorities below are set aside and the issue raised by the assessee in the cross- objection and the issue raised in the appeal are remitted back to the file of the Assessing Officer. The Assessing Officer shall re- examine the issue afresh in the light of material that may be furnished by the assessee for verification and then decide the issue 4 I.T.A. No.2339/Mds/16 C.O. No.147/Mds/16 afresh in accordance with law, after giving a reasonable opportunity to the assessee.
5. In the result, both the appeal of the Revenue and the cross- objection of the assessee are allowed for statistical purposes.
Order pronounced on 23rd March, 2017 at Chennai.
sd/- sd/-
ु दर $संह)
( ड.एस. स (एन.आर.एस. गणेशन)
(D.S. Sunder Singh) (N.R.S. Ganesan)
लेखा सद य/Accountant Member या यक सद य/Judicial Member
चे नई/Chennai,
rd
8दनांक/Dated, the 23 March, 2017.
Kri.
आदे श क0 2 त$ल9प अ:े9षत/Copy to:
1. अपीलाथ//Appellant
2. 23यथ//Respondent
3. आयकर आयु;त (अपील)/CIT(A)-6, Chennai
4. Principal CIT-2, Chennai
5. 9वभागीय 2 त न ध/DR
6. गाड+ फाईल/GF.