ROXY EXPORTS LTD. vs. COMMISSIONER OF INCOME TAX, LUDHIANA

ITA/118/2012HC Punjab & HaryanaPHHC01099181201215 January 2013Author: MR. JUSTICE HEMANT GUPTA,MS. JUSTICE RITU BAHRI2 pages
AI SummaryDismissed

What were the facts?

The assessee, Roxy Exports Ltd., filed an appeal under Section 260-A of the Income Tax Act, 1961, against an order passed by the Income Tax Appellate Tribunal (ITAT), Chandigarh, dated 17.11.2011. The ITAT had set aside an order passed by the Commissioner of Income Tax (Appeals) and remitted the matter back to the CIT(A) for a fresh decision. The ITAT's decision was based on the need to re-examine the case in light of judgments from the Delhi High Court in CIT vs. Divine Leasing and Finance Ltd. and the Supreme Court in CIT vs. Lovely Exports P. Ltd. The High Court noted that since the CIT(A)'s order was set aside and the matter remanded, no substantial question of law arose for its consideration.

What did the High Court hold?

The High Court held that no substantial question of law arises for consideration from the order passed by the Income Tax Appellate Tribunal. The Tribunal had set aside the order of the Commissioner of Income Tax (Appeals) and remitted the matter back to the CIT(A) for a fresh decision. The Tribunal's reasoning for this was to re-examine the case in light of the principles laid down in the Delhi High Court's decision in CIT vs. Divine Leasing and Finance Ltd. and the Supreme Court's decision in CIT vs. Lovely Exports P. Ltd. Since the original order of the CIT(A) was set aside and the matter was remanded, the High Court found no substantial question of law to be decided. The appeal was accordingly dismissed. The High Court clarified that the appellant would be at liberty to raise all arguments before the CIT(A) regarding the additions.

What were the issues?

1. Whether a substantial question of law arises for consideration from the order passed by the Income Tax Appellate Tribunal, which remitted the matter back to the Commissioner of Income Tax (Appeals) for fresh adjudication after setting aside the latter's order. Assessee's Contention: The assessee argued that a substantial question of law arises from the ITAT's order. (Implicit from filing the appeal under Section 260-A). Revenue's Contention: The revenue did not record any specific contention in the judgment. However, the High Court's observation that no substantial question of law arises implies the revenue's position, or at least the court's finding, aligns with dismissing the appeal on this ground.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: 15.1.2013 ITA No. 118 of 2012 (O&M) CORAM: - HON’BLE MR. JUSTICE HEMANT GUPTA HON’BLE MR. JUSTICE RITU BAHRI Present: - Mr. Pankaj Jain, Advocate for the appellant. ...

Present appeal under Section 260-A of the Income Tax Act, 1961 (for short the 'Act') arises out of an order passed by the Income Tax Appellate Tribunal, Chandigarh on 17.11.2011, whereby the matter was remitted back to the Commissioner of Income Tax (Appeals) after setting aside the order passed by it.

Learned Tribunal passed such order observing that the matter requires to be re-examined in the light of the principles laid down by the Hon'ble Delhi High in the case of (2008) 299 ITR 268 (Delhi, Commissioner of Income Tax vs. Divine Leasing and Finance Ltd and a judgment of Hon'ble Supreme Court reported as (2008) 6 DTR 308 (SC), Commissioner of Income Tax vs. Lovely Exports P. Ltd.

Since, the order passed by the Commissioner of Income Tax (Appeals) have been set aside and the matter has been remitted back for fresh decsion, we do not find

The order continues below.

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