9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 501 - AT - Income TaxNon speaking order of CIT(A) - non going into merit of the issues - Assessee relied on the order of the CIT(A) and submitted that in remand report proceedings AO has accepted the claim of the assessee and did not propose any additions/disallowance and, therefore, the Revenue is not justified in filing the appeal - HELD THAT - We find that nothing contrary has been produced before us, which could show that the Ld. CIT(A) has allowed the relief to the assessee in any unreasonable manner. Though, admittedly the learned CIT(A) has not mentioned the brief facts of the addition as well as brief finding of the Assessing Officer in the remand report mentioned, but that does not take away the substantial issue that the Assessing Officer has accepted the claim of the assessee in the remand proceeding. Before us, Revenue has not been able to explain as why the appeal has been filed when the Assessing Officer himself has accepted the claim of the assessee in the remand report, which was endorsed by the Supervisory Officer also. No reason for filing the appeal by the Revenue, once the Revenue has accepted the claim of the assessee during remand proceeding. CIT(A) has decided the issue on the basis of the remand report of the AO duly forwarded by the Supervisory Officer. In our opinion, the stand taken by the Assessing Officer and the Supervisory Officer in the remand proceeding is considered to be the stand of the Revenue unless anything malafide is not found in the action of the Assessing Officer in remand report. Since the Ld. CIT(A) has decided the issue in view of the remand report of the Assessing Officer, we do not find any infirmity in the order of the Ld. CIT(A) on the issue in dispute for assessment year 2009-10 and accordingly, we uphold the same. - Decided against revenue.
Issues:
- Appeal against non-speaking order by CIT(A) for assessment years 2009-10 and 2010-11. - Acceptance of assessee's claims by Assessing Officer in remand report. - Justification of Revenue's appeal based on Assessing Officer's acceptance. Analysis: 1. Appeal against CIT(A) order: - The Revenue filed appeals against non-speaking orders by the CIT(A) for assessment years 2009-10 and 2010-11. The appeals raised concerns about the CIT(A) not delving into the merits of the issues involved and sought directions for a detailed speaking order. 2. Acceptance of assessee's claims in remand report: - The CIT(A) allowed the appeals of the assessee for both assessment years based on the remand reports. In the case of assessment year 2009-10, the CIT(A) observed that the Assessing Officer accepted the claims of the appellant after a remand report, leading to the deletion of certain additions. The appellant was granted relief based on the recommendations of the Assessing Officer, and the appeal was disposed of accordingly. 3. Justification of Revenue's appeal: - During the Tribunal hearing, the Revenue contended that the CIT(A) did not pass a speaking order and failed to address the merits of the issues. However, the Tribunal noted that the Assessing Officer had accepted the assessee's claims in the remand report, which was also endorsed by the Supervisory Officer. The Tribunal found no justification for the Revenue's appeal when the Assessing Officer had already accepted the claims of the assessee during the remand proceedings. The Tribunal upheld the CIT(A) orders for both assessment years, as the decisions were based on the remand reports and the acceptance of claims by the Assessing Officer. 4. Conclusion: - The Tribunal dismissed both appeals of the Revenue on the grounds that the CIT(A) had appropriately decided the issues based on the remand reports where the Assessing Officer accepted the assessee's claims. The Tribunal found no infirmity in the CIT(A) orders for assessment years 2009-10 and 2010-11, as the decisions were supported by the actions of the Assessing Officer and the Supervisory Officer during the remand proceedings.
|
