Datex Ohmeda (India) Pvt. Ltd. v. Income-tax Officer, Ward-12(3), Kolkata & Ors
|Datex Ohmeda (India) Pvt. Ltd.
|Income-tax Officer, Ward-12(3), Kolkata & Ors.
|HIGH COURT OF CALCUTTA
|Date of Order
|additional evidence • violation of rule
|The revenue as well as the assessee were aggrieved by the subject order of the Commissioner of Income Tax and preferred appeals/cross objections before the tribunal. The tribunal by its impugned order dated 31st May 2019 observed that there was procedural violation of Rule 46A(2) and of the Income Tax Rules, 1962. To be more specific, according to the tribunal the order of the Commissioner of Income Tax was flawed for not giving an opportunity to the assessing officer to deal with the additional evidence as provided in Rule 46A(3). For this reason, the tribunal dismissed the appeal/cross objection before it. A proper order would have been to remand the matter to the Commissioner of Income Tax to rehear and redetermine the appeal complying with Rule 46A(2) and. We think that it would be proper if the said impugned order of the tribunal is modified by directing that the entire matter be remanded to the Commissioner of Income Tax to decide the same complying with the procedural formalities under Rule 46A(2) and within four months of communication of this order. The appeal and the stay connected stay application are disposed of by the above order.