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Issues involved: Delay in preferring the appeal, exemption of filing a certified copy of the order, increase of total income by the Assessing Officer, jurisdiction of the Appellate Authority to remand the matter.
The appellant filed an appeal with a delay of 34 days, which was originally preferred before the Allahabad High Court but not entertained due to territorial jurisdiction. The High Court allowed the application for condonation of delay as the respondent did not object (u/s 8182 of 2013). The appellant sought exemption from filing a certified copy of the order appealed against, which became unnecessary as a certified copy was produced in court (u/r 8188 of 2013). The Assessing Officer increased the total income by &8377;33,60,000 as unexplained income, which was challenged before the Appellate Authority. The Authority considered the submissions of the assessee regarding fund flow, turnover, and maintenance of regular books of account. It directed the assessee to produce cash statements and explained the availability of cash as the source of the deposit in question (Income Tax Appeal No. 17 of 2013). The Tribunal contended that the Appellate Authority had no jurisdiction to remand the matter of increasing total income. However, the High Court clarified that the Appellate Authority did remand the matter to the Assessing Officer, and the Tribunal's finding was deemed erroneous. The case was remitted back to the Tribunal to determine if the Appellate Authority had the power to remand the matter for reassessment of the increase/addition of total income (Income Tax Appeal No. 17 of 2013). This summary provides a detailed overview of the judgment, addressing each issue involved in the case.
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