C.I.T., II, JODHPUR vs. M/S KOTHARI SYNTHETIC INDUSTRIES
What did the High Court hold?
The High Court, after perusing the impugned orders of the CIT(A) and the ITAT, deemed it appropriate to quash both orders. The matter was remanded to the Assessing Authority for deciding it afresh in accordance with the Supreme Court's judgment in M/s Palam Gas Service (Supra). The Assessing Authority was directed to provide an opportunity of hearing to the assessee. The Income Tax Appeal was disposed of in terms of the judgment passed in M/s Palam Gas Service (Supra). No specific issue was left undecided; the entire matter was remitted for fresh adjudication based on the Supreme Court precedent.
What were the facts?
The Revenue, Commissioner of Income Tax-II, Jodhpur, filed an appeal before the Rajasthan High Court against an order passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, dated October 8, 2010. This ITAT order had upheld an earlier order of the Commissioner of Income Tax (Appeals), Jodhpur, dated June 24, 2010. The appeal concerns the assessment year(s) not explicitly stated in the provided text. The dispute revolves around a matter that the Revenue contended had been adjudicated by the Supreme Court in the case of M/s Palam Gas Service Vs. Commissioner of Income Tax.
What were the issues?
1. Whether the appeal filed by the Revenue against the order of the ITAT is to be disposed of in terms of the Supreme Court's judgment in M/s Palam Gas Service Vs. Commissioner of Income Tax (AIR 2017 SC 2502)? (Question of law) Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The appeal was disposed of based on the Revenue's submission. Revenue's Contention: The controversy involved in the case has already been adjudicated by the Hon'ble Supreme Court in the case of M/s Palam Gas Service Vs. Commissioner of Income Tax reported in AIR 2017 SC 2502, and therefore, the instant appeal may be disposed of in terms of the said judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 13/04/2018 Heard learned counsel for the appellant. It is submitted by learned counsel for the appellant that controversy involved in this case has already been adjudicated by the Hon’ble Supreme Court in the case of M/s Palam Gas Service Vs. Commissioner of Income Tax reported in AIR 2017 SC 2502, therefore, the instant appeal may be disposed of in terms of the said judgment. After perusing the impugned order 24.06.2010 passed by Income Tax Commissioner (Appeals) Jodhpur in Appeal No.259/2009-2010 (Annex.2) and the order passed by learned Income Tax Appellate Tribunal, Jodhpur Bench Jodhpur dated 08.10.2010 in ITA No.457/JU/2010 (Annex.3), we deem it appropriate to quash both the orders and remand the matter to the Assessing Authority for deciding the matter afresh in (2 of 2) [ITA-162/2011] accordance with aforesaid judgment in the case of M/s Palam Gas Service (Supra) after providing an opportunity of hearing to the assessee. In view of the above, the Income Tax Appeal stands disposed of in terms of the judgment passed in M/s Palam Gas Service (Supra). (RAMCHANDRA SINGH JHALA) J. (GOPAL KRISHAN VYAS) J. mamta/77
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