2019 (5) TMI 1981

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....case has disputed the decision of the ld. CIT(A) deleting the addition u/s 68 of the Act. The ld. CIT(A), in this case has called for a remand report under Rule 46A of the Income Tax Rules, 1962 ('Rules'). At page 57 to 60 of the ld. CIT(A)'s order, the remand report as given by the Assessing Officer is extracted. In this remand report, the Assessing Officer has accepted the submissions of the assessee and had concluded that prima facie, documentary evidence enclosed in the paper book are found to be sufficient and in order. Based on such remand report, given by the Assessing Officer, the ld. CIT(A) has granted relief. 3. On these facts, the issue is as to whether the Assessing Officer can appeal before the Tribunal against this order of t....

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....e order to enable it to file an appeal before the Tribunal and therefore, such an appeal, neither competent nor capable of being entertained by the Tribunal. 23. As already noticed, the Tribunal verbatim repeated the order passed by the Assessing Officer, dated 29.03.2001, and ignored the remand report, dated 25.11.2002 and the findings rendered by the CIT (A) based on such remand report. Thus, if such is the situation, the appeal itself would have been incompetent. Hence, this question, which touches upon the jurisdiction of the Tribunal, has not been considered by the Tribunal, we are inclined to review the judgment and remand the matter to the Tribunal for fresh consideration. 24. In the result, the Review Petitions are allowed and t....

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....rt and the written submission filed by the AR on such comments as well. I find that the AO himself has reported in the remand report that "inspector attached to his(this) charge was deployed for tracing some of the companies on test check basis. The inspector has stated in his report that on verification of some of the addresses, he could locate the name boards of some of the source companies displayed at the addresses. He also stated that he could see books of accounts of some of the respective sources companies on demand to the people present there, It is revealed to the inspector that in some cases, the source companies has taken table space agreements. In some cases they are occupying on rental basis. Submission of the assessee was cons....

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....n each case and in each assessment year. Keeping in view the categorical findings given by the AO after due verification of papers and details filed and after proper investigation and report by the inspector attached to the AO in the remand proceedings, the issue involved in this case has been adequately discussed and elaborated by the AO. Accordingly assessee's appeal on ground no 3 is allowed." 9. On these facts the issue is whether the Revenue could at all file an appeal before the Tribunal. The Hon'ble Madras High Court in the case of Smt.B. Jayalakshmi vs ACIT (supra held as follows :- "Section 246 of the Income-tax Act, 1961 - Commissioner (Appeals) - Appealable orders (Remand report) - Assessment years 1995-96 to 1997-98 - Fo....