Case Law Details
There is no cogency in the ground raised by the Revenue that Ld. Commissioner of Income Tax (A) has not duly afforded adequate opportunity to the Assessing Officer to consider the submissions and evidences filed before him at the appellate stage. The Ld. Commissioner of Income Tax (A) has duly sent the documents furnished by the assessee at the appellate stage to the Assessing Officer for a remand report. Under the circumstances, there cannot be any issue that Assessing Officer was not provided adequate opportunity in this regard. Ld. Departmental Representative in this regard fairly agreed that the contravention of Rule 46A does not arise in this case, as the Assessing Officer has been provided with adequate opportunity and the remand report obtained from him. In this view of the matter, we do not find any infirmity in the order of the Ld. Commissioner of Income Tax (A). Accordingly, we uphold the same.
INCOME TAX APPELLATE TRIBUNAL, DELHI
I.T.A. No. 5409/Del/2010 – A.Y.: 2006-07
I.T.O.
Vs.
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