Remand power withdrawn by amendment: appellate remand set aside, with matter sent back for fresh adjudication on evidence.

The appellate authority's power to remand was treated as withdrawn by amendment, so the Commissioner (Appeals) could not send the matter back for fresh consideration. The impugned remand order was therefore unsustainable and was set aside. However, because additional documentary evidence had been produced before the appellate authority and had not been before the original authority, the matter was considered fit for fresh adjudication by the original authority after giving the assessee an opportunity to produce evidence and be heard.

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Issues: Whether the Commissioner (Appeals) had power to remand the matter after the statutory amendment, and whether the impugned remand order required interference.

Analysis: The appellate authority held that the power of remand had been withdrawn by amendment, and therefore the Commissioner (Appeals) could not send the matter back for fresh consideration. Since the order under challenge proceeded on an impermissible remand, it was set aside. At the same time, as additional documentary evidence had been produced before the appellate authority and was not before the original authority, the matter was found fit for fresh adjudication by the original authority after giving the assessee an opportunity to produce evidence and be heard.

Conclusion: The Commissioner (Appeals) had no power to remand the matter, and the remand order was unsustainable.

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