Court No. - 7
Case :- INCOME TAX APPEAL No. - 116 of 2019 Appellant :- Ajay Sharma Respondent :- Commissioner Of Income Tax And Another Counsel for Appellant :- Abhishek Krishna,Govind Krishna Counsel for Respondent :- S.S.C.,Shubham Agarwal
Hon'ble Biswanath Somadder,J. Hon'ble Ajay Bhanot,J.
This is an appeal under section 260-A of the Income Tax Act, 1961 taken out by one Ajay Sharma against a judgment and order dated 7th June, 2019, passed by the Income Tax Appellate Tribunal, Varanasi Circuit Bench, Varanasi.
By the impugned judgment and order, the appeal of the assessee was allowed and the matter was remanded before the Commissioner, Income Tax (Appeals) for deciding the same afresh after giving opportunity of hearing to the assessee and after considering the affidavit furnished by the assessee before the Commissioner Income Tax (Appeals).
A plain reading of the impugned judgment and order reveals that before the learned Tribunal it was submitted by the authorized representative of the assessee (being the appellant herein) that the affidavit submitted by the assessee before the appellate authority giving out the exact particulars of the agricultural income earned by the assessee was not considered by him and that a proper opportunity was not given to the assessee to justify his claim. It was in view of such submission made by the authorised representative of the assessee that the matter was remanded to the Commissioner of Income Tax (Appeals) for the interest of justice.
We do not find any plausible or justifiable reason, in such circumstances as stated above, to interfere with the impugned judgment and order of the learned Tribunal dated 7th June, 2019.
The appeal is liable to be dismissed and stands, accordingly, dismissed.
Order Date :- 27.11.2019 Ravi / Vikram (Biswanath Somadder, J.) (Ajay Bhanot, J.)