Question And Answer
Subject: remand report
Querist: bs
Answered by:
Tags: , ,
Date: May 18, 2022
Query asked by bs

Can AO file second appeal before ITAT  against order of CIT[A]

1] when his predecessor accepted in remand report that correct quantum of addition was below low tax effect &

2] and CIT [a] deleted addition on merits ?

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If the tax in dispute is less than the amount prescribed as per the CBDT circular , the appeal will be dismissed by the Tribunal unless, exception provided in para 10(e) of Circular No. 17 of 2019 ( 2019 ) 426 ITR 106 (St) ,is applicable . Refer Circular No. 3 of 2018 dated July 11, 2018 ([2018] 405 ITR (St.) 29) which was amended by Circular No. 5 of 2019, dated February 5, 2019 ([2019] 411 ITR (St.) 7) and Circular No. 17 of 2019, dated August 8, 2019 ([2019] 416 ITR (St.) 106). In DCIT v. Edelweiss Financial Advisors Ltd. (2021) 188 ITD 834 (Ahd) (Trib.) held that tax effect in appeal filed by revenue was less than Rs. 50 lakhs. Appeal not maintainable . 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) .Appeal of the revenue was dismissed .

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