2017 (9) TMI 42

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....ns stated, the delay in re-filing these appeals is condoned. Accordingly, these applications stand disposed of. ITA 530/2017 & CM APPL. 26089/2017(STAY) ITA 531/2017 & CM APPL. 26092/2017 (STAY) 3. The Assessee is in appeal against the impugned order dated 20th January, 2017 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos. 4917/Del/2009 and 1034/Del/2010 for the assessment years ('AYs') 2004- 05 and 2005-06 respectively. 4. Admit. The following question of law is framed for consideration in these appeals: Whether the ITAT was justified in remanding the matter to the Assessing Officer ('AO') for the purpose of affording the Assessee an opportunity for cross-examination of Mr. Sanjay Kumar Garg and for re-adjudi....

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.... Mr. Garg. 8. When the matter was being heard in appeal, the AO informed the CIT (A) that Mr. Garg had not co-operated even in his own assessment proceedings and had never appeared in person. The CIT (A), accordingly, deleted the additions made by the AO and allowed the appeal in part by way of its order dated 9th October, 2009. A similar order was passed by the AO and a corresponding order by CIT (A) for the AY 2005-06. Against both sets of orders, the Revenue went in appeal before the ITAT wherein the impugned common order was passed. 9. The ITAT has, in the impugned order, simply noted the facts. The ITAT noted that during the appellate proceedings before the CIT (A), a remand report was called for from the AO. In said remand repor....

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....in a tabular form in the memo of appeal. The details of the sales made by each of these enterprises as per their sales tax assessment orders have been set out. It shows that the percentage of purchases made by the Assessee constitutes a small percentage of the overall sales of these entities. 13. Mr. Kapoor informs this Court that the Sales Tax order passed by the Sales Tax Authorities in respect of these firms, the registration details, and the fact of the payments having been made upon paying cheques have already been furnished. It is pointed out that the AO did not make any effort to verify the above factual aspects. 14. In the circumstances, the Court is of the view that remanding the matter to the AO for the purpose of examining ....