| Question And Answer | |
|---|---|
| Subject: | remand report |
| Category: | Income-Tax |
| Querist: | bs |
| Answered by: | Advocate Neelam Jadhav |
| Tags: | appeal by Revenue, Remand report |
| Date: | January 3, 2023 |
If appeal is allowed based on remand report containing no- negative remarks, is it possible for AO to file second appeal inspite of the same?
In ACIT v. Nalgonda Dicocese Society ( 2021) 92 ITR 22 ( SN) (Hyd ) ( Trib) Held that in the remand report the Assessing Officer gave a finding that there is no violation of provisions. The Tribunal held that the department could not be held an aggrieved party where the Assessing Officer files a favourable remand report before the CIT (A).
In ITO v. Randhir Singh (2018) 163 DTR 10 / 192 TTJ 64 (SMC) (Chd.)(Trib.) the Tribunal held that once the AO was satisfied in the remand proceedings and did not oppose not controverted the documents filed by the assessee, he cannot be said to be aggrieved by the Order passed by the CIT(A) considering his own remand report – Merely on account of change of the AO, presumably the incumbent cannot be allowed to file appeals willy nilly. Such rampant careless behavior shakes the public trust and faith reposed in the authority of the AO to act fairly and impartially .Also refer B. Jayalakshmi (Smt.)) v. ACIT, [2018] 407 ITR 212/ 96 taxmann.com 486 (Mad)(HC)