Statutory Duty of Commissioner to Consider Documents Filed in Paper Book : ITAT Notes Commissioner Dismissed Appeal Without Deciding on Merits [Read Order]
ITAT reiterates the statutory duty of the commissioner to consider documents in the paper book before deciding on an appeal. Tribunal allows appeal and sends back the case to CIT(A) to decide afresh
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, allowed appeal as Commissioner of Income Tax (Appeals) (CIT(A)) dismissed appeal without deciding on merits, failing to consider documents filed in paper book, which is a statutory duty to be fulfilled.
The counsel for the Jora Ram (assesee) had argued that application of and initiation under section 153 is valid. The facts of the case indicate that an excel sheet was found from a third party which did not belong to the assessee. Thus, it had been argued that the addition under section 69 made was unsustainable.
The matter had been heard ex-parte by the CIT(A) as the assessee had filed all required documents. However, CIT(A) dismissed the appeal without considering the documents.
Also Read:Taxpayer Claims Income Declared in ITR Wrong & Belonged to Another Year: ITAT Remands Matter for Verification [Read Order]
The bench, comprising Bijayananda Bruseth (Accountant) and Sandeep Gosain (Judicial) observed that it is a statutory duty of the CIT(A) to decide on merits after careful consideration of the documents in the paper book. The tribunal restored the matter back to the CIT(A) with a direction to decide on the grounds raised afresh. The tribunal imposed the cost of INR 5000 to be deposited in the Prime Minister Relief Fund with a copy of the receipt in the file to the CIT(A).
To conclude, all matters arising from the different appeals but claiming the same grounds were clubbed and allowed accordingly.Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
