Tribunal held that section 251(1) , after amendment by the Finance Act, 2001, does not empower the Commissioner (Appeals) to restore the matter to the Assessing Officer for verification and a fresh decision. He can call for a remand report from the Assessing Officer, but the decision has to be taken by him this way or that way. As the Commissioner (Appeals) had restored the matter to the Assessing Officer without taking any positive decision, his order was vitiated. Additional ground raised by the appellant is admitted and the matter remanded to the Assessing Officer .Followed National Thermal Power Co . Ltd. v. CIT (1998) 229 ITR 383 (SC). (AY.2005-06)
Ulhas Vasantrao Bagul v. Dy. CIT (2020) 83 ITR 49 (SN) (Pune)(Trib.)
S. 251 : Appeal-Commissioner (Appeals)-Powers-Amendment by Finance Act, 2001-Commissioner (Appeals) cannot restore matter to Assessing Officer for verification and fresh decision-He must take decision one way or other-Appellate Tribunal-Additional ground raised by the assessee was admitted-Matter remanded to the Assessing Officer. [S. 132(4A), 250, 254(1)]