Remand Report Time Barred - Can The CIT(A) Still Reopen The Case?

I request the opinion of the experts in the forum to help out an unique case.

My client had filed an appeal saying that the AO had hurriedly passed the order without considering the submission made by him.  In response to the appeal, the Hon'ble CIT(A) asked the AO to submit a remand report, addressing all the points given by the assessee.

AO knew his case was weak and he has not touched it for more than 2 years; it has become time-barred on 31 Mar 2021.

My client is worried that he is still not safe since the CIT(A) can still reopen and decide on the case, which would mean more hassles for him.

What are the options available to the department to further pursue the case and what are the defense arguments available to my client? Can I tell the client that he is safe and his case is as good as closed?

Kindly give your valuable suggestions. I will highly appreciate that !

Thanks and Regards

Anand V

Replies (2)
Quick Summary
This discussion explores a unique tax case where a remand report requested by the CIT(A) has become time-barred, as the AO has not acted on it for over two years. The client is concerned whether the CIT(A) can still reopen the case and what defence arguments are available. The thread seeks expert opinions on the department's options and whether the client can be assured the case is closed.

Remand report never gets time barred and CIT(A) still again call for remand report
everything depends on counsel that how he fights the case and rest on Appellate authority to consider counsel's arguments

Hi Anupam,

Thanks for your reply.

The Hon'ble CIT had called for remand report u/s 250(4).

Limitation period has been given by the dept here: https://www.incometaxindia.gov.in/charts%20%20tables/limitation%20periods.htm

My reading of that page is that the remand report u/s 250(4) has a limitation period. Pls have a look and give your opinion on this!

Thanks once again!

Anand

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