Union of India Vs Vinay Kumar (Gauhati High Court)
Gauhati High Court held that gravity of charge against CIT(A) has been diluted when the ITAT has remanded the matter to the Assessing Officer for deciding the issue afresh. Thus, memorandum of charge issued against CIT(A) is liable to be interfered.
Facts- The respondent was posted at Kolkata as Commissioner of Income Tax (Appeal) in the year 2008. While discharging his duties as CIT(A)-VI, additional charge of CIT(A)-VIII was given to him during the period from 11.06.2008 to 30.07.2008. On 18.07.2008, the respondent decided and allowed an appeal preferred by an assessee against the assessment order passed by AO dated 31.12.2007 for the assessment year 2005-2006 and reversed the finding of AO and allowed sales commission and purchase commission to the assessee which were disallowed by AO.
Against the order dated 18.07.2008 passed by the respondent, while holding the additional charge of CIT(A)-VIII, Kolkata, Revenue had preferred an appeal before the Income Tax Appellate Tribunal. ITAT allowed the said appeal and reversed the finding of the respondent allowing the sales commission and purchase commission to the assessee to the tune of Rs.120,55,52,350/- and affirmed the finding recorded by AO. Being aggrieved, the present petition is filed.
