Whether CIT(A) after calling remand report can reject appeal on ground of limitation?
Respected Members
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Short note of today's case law for quick reference:
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[2024] 119 ITR (Trib) 543 (ITAT[Amrit])
[BEFORE THE INCOME-TAX APPELLATE TRIBUNAL — AMRITSAR BENCH]
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RADHEY SHYAM CHOWDHARY
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领英推荐
DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX
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DR. M. L. MEENA (Accountant Member) and UDAYAN DASGUPTA (Judicial Member)
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May 14, 2024.
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1. CIT(A) after examining written submission called for remand report, is a adequate proof that delay in filing appeal by assessee already condoned and appeal already taken up for hearing.
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2. There was a delay of 121 days which was due to confusion between two counsels.
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3. The CIT(A), in the course of appellate proceedings had already travelled beyond the issue of limitation, because without condoning the delay in filing the appeal by the assessee, he could not have possibly accepted the written submissions of the assessee, on the merits, and forwarded a copy thereof, to the A.O. for comments.
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4. The appeal order was silent on the contents of the remand order and was not available in the portal, nor had any copy been served on the assessee.
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5. It was held that it was not judicious on the part of CIT(A) to have dismissed the appeal on the ground of limitation after calling for remand report and without adjudicating on the merits because this violated the principles of natural justice.
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6. Non-issue of statutory notice u/s 143(2) is mandatory for assumption of jurisdiction after filing of return u/s 148.
Asst. CIT v. Hotel Blue Moon [2010] 321 ITR 362 (SC)