Tribunal not justified in remanding case when records are available with it – High Court

Tribunal not justified in remanding the case when documents are available with it. It was the duty of the tribunal to consider the same – High Court

ABCAUS Case Law Citation:
ABCAUS 2100 (2017) (10) HC

The High Court pronounced the common judgment while disposing off bunch of 49 appeals with common questions of law and Facts.

In the instant case, all the appellant assessee(s) were aggrieved by the order of the ITAT in remanding the matter back to the file of CIT(A) in view of the fact that remand was neither proposed on behalf of the assesse(s) or the Department. According to the appellant(s) the ITAT was not justified in remanding the matter back to the CIT(A) to verify the same facts which in fact already formed the basis of decision by CIT(A).

The High Court quashed and set aside the order of the Tribunal remanding back the matter to CIT-Appeals. The High Court opined that when documents were available in the tribunal, it was the duty of the tribunal to consider the same.