Income Tax Appellate Tribunal - Chennai
Acit Corporate Circle 6 (1), Chennai vs M/S S&S; Industries & Enterprises Ltd, ... on 1 April, 2019
आयकर अपील य अ धकरण, 'डी' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL
'D' BENCH, CHENNAI
ी एन.आर.एस. गणेशन, या यक सद य एवं ी इंटूर रामा राव, लेखा सद य केसम&
BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND
SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.853/Chny/2018
नधा)रण वष) /Assessment Year : 2004-05
The Assistant Commissioner of M/s S&S Industries & Enterprises
Income Tax, v. Limited,
Corporate Circle 6(1), A - 4, First Main Road,
Chennai - 600 034. Ambattur Industrial Estate,
Chennai - 600 086.
PAN : AAACS 5108 G
(अपीलाथ-/Appellant) (./यथ-/Respondent)
अपीलाथ- क0 ओर से/Appellant by : Ms. M. Subashri, JCIT
./यथ- क0 ओर से/Respondent by : Shri R. Subramanian, CA
सन
ु वाई क0 तार ख/Date of Hearing : 14.03.2019
घोषणा क0 तार ख/Date of Pronouncement : 01.04.2019
आदे श /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-15, Chennai, dated 28.11.2017 and pertains to assessment year 2004-05.
2. Ms. M. Subashri, the Ld. Departmental Representative, submitted that the CIT(Appeals) has remitted back the matter to the 2 I.T.A. No.853/Chny/18 file of the Assessing Officer. According to the Ld. D.R., under Section 251(1)(a) of the Income-tax Act, 1961 (in short 'the Act'), the Parliament omitted the power of the CIT(Appeals) to set aside or examining the issue afresh. This was omitted with effect from 01.06.2001 by Finance Act, 2001. Therefore, according to the Ld. D.R., the CIT(Appeals) has no power to remit the matter back to the file of the Assessing Officer.
3. We heard Shri R. Subramanian, the Ld. representative for the assessee also. Having heard the Ld. D.R. and the Ld. representative for the assessee, we have perused the relevant material available on record. The factual details brought on record by the CIT(Appeals) requires verification by the Assessing Officer. No doubt, the CIT(Appeals) has no power to set aside the assessment for want of verification. The CIT(Appeals) having coterminous power as that of the Assessing Officer, has to call for remand report from the Assessing Officer or decide the issue himself by verifying the material available on record. Therefore, technically the CIT(Appeals) has no jurisdiction to remit the matter back to the file of the Assessing Officer. Since the factual situation requires verification, this Tribunal, in exercise of its jurisdiction, 3 I.T.A. No.853/Chny/18 remitting the matter back to the file of the Assessing Officer so that the Assessing Officer shall re-examine the matter and thereafter decide the issue afresh in accordance with law, after giving a reasonable opportunity to the assessee.
4. In the result, the appeal filed by the Revenue is dismissed.
Order pronounced in the court on 1st April, 2019 at Chennai.
sd/- sd/-
(इंटूर रामा राव) (एन.आर.एस. गणेशन)
(Inturi Rama Rao) (N.R.S. Ganesan)
लेखा सद य/Accountant Member या यक सद य/Judicial Member
चे नई/Chennai,
st
7दनांक/Dated, the 1 April, 2019.
Kri.
आदे श क0 . त8ल9प अ:े9षत/Copy to:
1. अपीलाथ-/Appellant
2. ./यथ-/Respondent
3. आयकर आयु;त (अपील)/CIT(A)-15, Chennai-34
4. Principal CIT- 6, Chennai
5. 9वभागीय . त न ध/DR
6. गाड) फाईल/GF.