2021 (5) TMI 682

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..... Act contemplates that first appellate authority would state, the points in dispute and thereafter record reasons in support of his finding on these points in dispute. Normally whenever any irregularity crept in the proceedings, then after removing the irregularities, proceedings is to be initiated from that stage but by remitting the issue to the ld. first appellate authority we would be multiplying the litigation, because the ld. CIT(A) would call for a remand report from the Assessing Officer and proceedings would commence on two stages in order to avoid that situation we would deem it proper to set aside order of both the revenue authorities and remit all the issues to the Assessing Officer. It is needless to say that observation mad .....

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..... he provision of section 194I of the Act in respect of transport rent expenses to the amount of ₹ 2,11,88,780/-. During the course of re-assessment proceedings, the Assessing Officer issued a number of notices as elaborated at page no. 3 of the assessment proceedings. However, the assessee has failed to make any compliance. Under the circumstances, the Assessing Officer completed the assessment u/s. 144 r.w.s. 147 of the Act holding that assessee has failed to make compliance with section 194I of the Act, therefore, corresponding rent expenses of ₹ 2,11,88,780/- was disallowed u/s. 40(a)(ia) of the act and added to the total income of the assessee. 4. Aggrieved assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) al .....

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..... No. In this regard, the ld. CIT(A) has also not admitted any evidences under rule 46A since assessee has not made any compliance before the Assessing Officer. The ld. CIT(A) has also not called any remand report from the Assessing Officer in respect of the evidences produced by the assessee. Section 250(6) of the Act contemplates that first appellate authority would state, the points in dispute and thereafter record reasons in support of his finding on these points in dispute. Normally whenever any irregularity crept in the proceedings, then after removing the irregularities, proceedings is to be initiated from that stage but by remitting the issue to the ld. first appellate authority we would be multiplying the litigation, because the ld. .....

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