9911796707
TMI Blog2023 (9) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... as discussed the matter elaborately taking into the consideration the factual position. Before Tribunal, the assessee had specifically raised the ground that the CIT(A) exceeded the limits of powers statutorily bestowed as per Section 251(1)(a) and grossly erred in law in restoring the case to the assessing officer for action in terms of the order dated 23.11.2011 passed by the CIT(A). Though, such a specific ground raised by the appellant before the Tribunal and noted by the Tribunal in paragraph 3 of the impugned order, this aspect has not been dealt with by the learned Tribunal. Admittedly, the revenue had not challenged the findings rendered by the CIT(A) which was in favour of the assessee. Substantial question of law decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a conclusion that the assessing officer committed an error in making certain additions, could have remanded the matter back to the assessing officer for certain verifications. Section 251 of the Act deals with the powers of the Commissioner of Appeals. Sub Section (1) states that in disposing of an appeal the Commissioner (Appeals) shall have the powers as enumerated in clauses (a), (aa), (b), (c). In so far as the case on hand, clause (a) of Section 251(1) of the Act should be relevant, which states in an appeal against the order of assessment the Commissioner (Appeals) may confirm, reduce, enhance or annul the assessment. On a reading of the Finance Act, 2001 (Circular No. 14 of 2001) the Commissioner of Appeals had no power to remand the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer to make further inquiry and report the result of the same to him, which can be made use of in appeals needing further enquiry or gathering of additional facts or evidence. 78.2 This amendment will take effect from 1st June, 2001. In the light of the above statutory embargo, the Commissioner could not have remanded the matter back to the assessing office after having decided the case in favour of the assessee in its entirety. The learned standing Counsel for the respondent/revenue points out that in the findings recorded by the CIT(A), the expression prima facie has been used which shows that the CIT(A) had wanted a fresh exercise to be done by the assessing officer and, therefore, it would have been well open to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh consideration after having held in favour of the assessee, the Tribunal also did not deal with the said issue. In the light of the statutory embargo, the order of remand passed by the CIT(A) is not tenable in law and consequently, the same required to be set aside as well as the order passed by the learned Tribunal. One more reason as to why the order of the learned Tribunal has to be interfered with is that the impugned order has been passed in an appeal filed by the assessee and in such an appeal the assessee cannot be in a words off position as the learned Tribunal has gone into the correctness of the finding of the CIT(A) who held in favour of the assessee and thereafter has recorded his opinion. Admittedly, the revenue had not ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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