Iapl/116/2019 Of Ajay Sharma v. Commissioner Of Income Tax And Another

Case :- INCOME TAX APPEAL No. - 116 of 2019 Appellant :- Ajay Sharma Respondent :- Commissioner Of Income Tax And AnotherCounsel for Appellant :- Abhishek Krishna,Govind KrishnaCounsel 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 andorder dated 7[th] June, 2019, passed by the Income Tax AppellateTribunal, Varanasi Circuit Bench, Varanasi. By the impugned judgment and order, the appeal of the assesseewas allowed and the matter was remanded before theCommissioner, Income Tax (Appeals) for deciding the sameafresh after giving opportunity of hearing to the assessee andafter considering the affidavit furnished by the assessee beforethe Commissioner Income Tax (Appeals). A plain reading of the impugned judgment and order revealsthat before the learned Tribunal it was submitted by theauthorized representative of the assessee (being the appellantherein) that the affidavit submitted by the assessee before theappellate authority giving out the exact particulars of theagricultural income earned by the assessee was not consideredby him and that a proper opportunity was not given to theassessee to justify his claim. It was in view of such submissionmade by the authorised representative of the assessee that thematter was remanded to the Commissioner of Income Tax(Appeals) for the interest of justice. We do not find any plausible or justifiable reason, in suchcircumstances as stated above, to interfere with the impugned judgment and order of the learned Tribunal dated 7[th] June,2019. The appeal is liable to be dismissed and stands, accordingly,dismissed. Order Date :- 27.11.2019Ravi / Vikram (Biswanath Somadder, J.) (Ajay Bhanot, J.)