Electronic evidence - Remand - Second round case

Facts:

Arising out of search operations assessee was saddled with additions. In the earlier round of appeal that ITAT held that no incriminating evidences were found and thus appeals of the assessee stood allowed. This went to the high court on a departmental appeal wherein the case was remanded back to the ITAT. In the subsequent year orders the ITAT has once again remanded back to the AO for examination of the evidences sourced under Information Technology act, 2000 as to whether these meet the requirements of section 65A/65B of the said Act. On the case relating to an earlier year also falling in the block assessment on appeal by the assessee -

Held in favour of the assessee akin to earlier years this year also deserves to be remanded to the AO to examine if the evidences gathered met the requirements of Information Technology act, 2000 read with Evidence Act, 1872. But since no additional grounds were admitted the ITAT declined to take any new appeal points.

Ed. Note: The way the order is drafted makes it a readable one more than once. Reference be made to section 65A/65B of the Information Technology Act, 2000 as well.

Case: P.A. Kuriakose Jeweller v. Asstt. CIT 2023 TaxPub(DT) 2479 (Cochin-Trib)