Tribunal held that the Department had not been able to explain why the appeal has been filed when the Assessing Officer himself had accepted the claim of the assessee in the remand report, which was endorsed by the supervisory officer also. The stand taken by the Assessing Officer and the supervisory officer in the remand proceeding was to be considered the stand of the Department unless anything mala fide was not found in the action of the Assessing Officer in the remand report.( AY.2009-10, 2010-11)
Dy. CIT v. Phoenix Lamps Ltd. (2020) 79 ITR 276 (Delhi) (Trib)
S. 254(1) : Appellate Tribunal – Duties- Remand proceedings – Claim accepted by the Assessing Officer – Deletion of addition by the CIT (A) is held to be justified [ S.250, 253 ]