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TMI Blog2017 (2) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 144 of the Act was passed by the Assessing officer in violation of the principles of natural justice, the Authorities should have made an appropriate order for remand of the matter to the Assessing Officer in the proceedings initiated against the assessee under Section 143 (3) of the Act. Without assigning any reason for rejecting the prayer for remand, the Tribunal rejected the prayer in paragraph 8 of the impugned order. Though it was pointed out by the appellant-revenue that the Assessing Officer that had passed the order under Section 144 of the Act has changed and the matter would come up before another Income Tax Officer and no prejudice would be caused to the assessee if the matter is remanded, the Tribunal rejected th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income of ₹ 14,36,003/. The said Return was processed under Section 143 (1) of the Act on 17.2.2009. The Return of the assessee was selected for scrutiny under Section 143 (2) of the Act and a notice was duly served on him on 31.8.2009. The assessee appeared before the Income Tax Officer and it is the case of the assessee that the assessee had provided all the information that was sought by the Income Tax Officer during the scrutiny. The Income Tax Officer, however, on 29.12.2009 passed an order under Section 144 of the Act. The Assessing Officer also directed the initiation of the penalty proceedings under Section 271 (1) (c) of the Act against the assessee. The order of the Assessing Officer was challenged by the assessee before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons. The orders of the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal are challenged by the Revenue in this Income Tax Appeal. 3. Shri S. N. Bhattad, the learned counsel for the appellant-revenue submitted that the Income Tax Appellate Tribunal was not justified in rejecting the prayer made by the appellant for remand of the matter to the Assessing Officer so as to consider the assessment under the provisions of Section 143 (2) and (3) of the Act. It is stated that no reasons are recorded by the Appellate Tribunal while rejecting the prayer of the appellant in this regard. It is stated that though the best judgment assessment could not have been made in this case in view of the findings recorded by the tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer for passing appropriate orders in the scrutiny proceedings under Section 143 (3) of the Act ? 6. It is not disputed that the assessee had filed the return and the Assessing Officer issued notice under Section 143 (2) of the Act to the assessee. There was scrutiny in the matter of Return of assessment by the assessee under subsection (3) of Section 143 of the Act. It was the case of the Assessing officer that the assessee had not submitted the relevant material that was sought by the Assessing Officer and he was not cooperating with the Assessing Officer in the matter of scrutiny. The Assessing Officer, therefore, made the best judgment assessment under Section 144 of the Act and also directed that penalty proceedings be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, without assigning any reason for rejecting the prayer for remand, the Tribunal rejected the prayer in paragraph 8 of the impugned order. Though it was pointed out by the appellant-revenue that the Assessing Officer that had passed the order under Section 144 of the Act has changed and the matter would come up before another Income Tax Officer and no prejudice would be caused to the assessee if the matter is remanded, the Tribunal rejected the prayer of the appellant-revenue. Since no order was passed in the matter of scrutiny under Section 144 (3) of the Act and the order was passed under Section 144 of the Act on the assumption that the assessee had not supplied the relevant material that was sought from him, it was necessary fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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