PR. COMMISSIONER OF INCOME TAX -6 vs. NAZAR TRADING PVT. LTD.

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ITA/1037/2017HC DelhiDLHC01444682201709 July 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court allowed the appeals based on the joint submission of both parties. The court recorded the statement made by the assessee's counsel, who, on instructions, agreed to the appeals being allowed without framing substantial questions of law and the matter being remanded to the Assessing Officer for a fresh assessment. The revenue's counsel had no objection to this proposal. Consequently, the assessment order and all subsequent appellate orders, including the impugned order of the Tribunal, were set aside. The matter was remanded to the Assessing Officer for fresh adjudication. The High Court explicitly clarified that it had not expressed any opinion on the merits of the case. The operative direction was to remand the matter to the Assessing Officer.

What were the facts?

The appeals were filed by the Pr. Commissioner of Income Tax - 6 (Revenue) against Nazar Trading Pvt. Ltd. (Assessee). The assessment year(s) are not explicitly stated. The appeals challenged the orders passed by the Income Tax Appellate Tribunal (ITAT). The procedural history involves the assessee's counsel, on instructions, stating that the appeals could be allowed without framing substantial questions of law and the matter remanded to the Assessing Officer for a fresh assessment order. This statement was made in light of a previous Delhi High Court judgment in a similar case. The revenue's counsel had no objection to this course of action.

What were the issues?

1. Whether the appeals should be allowed without framing substantial questions of law and the matter remanded to the Assessing Officer for a fresh assessment order, as stated by the assessee's counsel. Assessee's Contentions: The assessee's counsel, on instructions, submitted that the present appeals may be allowed without framing substantial questions of law and the matter may be remanded to the Assessing Officer to pass a fresh assessment order. They relied on the judgment of the Delhi High Court in ITA No. 727/2015, Pr. Commissioner of Income Tax-06 vs. Matchless Glass Services Pvt. Ltd., decided on 18.12.2015. Revenue's Contentions: The counsel for the appellant/revenue stated that in view of the statement made by the respondent, they have no objection in case the matters are remanded to the Assessing Officer for a fresh decision.

AI-generated summary — verify with the full judgment below

$-30 to 35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1037/2017 + ITA 1038/2017 + ITA 1039/2017 + ITA 1040/2017 + ITA 1041/2017 + ITA 1043/2017 PR. COMMISSIONER OF INCOME TAX -6 Appellant Through Mr. Asheesh Jain, Sr. Standing Counsel versus NAZAR TRADING PVT. LTD. Respondent Through Mr. Prakash Kumar and Mr. Rupinder Kumar Aggarwal, Advs. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 09.07.2018 Learned counsel for the respondent/assessee on instructions states that the present appeals may be allowed without framing substantial question of law and the matter may be remanded to the Assessing Officer to pass a fresh assessment order. He also states that this statement is being made in the light of the judgment of Delhi High Court in ITA No. 727/2015, Pr. Commissioner of Income Tax- 06 vs. Matchless Glass Services Pvt. Ltd. decided on 18.12.2015. Counsel for the appellant/revenue states that in view of the statement made by the respondent, they have no objection in case Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified

1 matters are remanded to the Assessing Officer for a fresh decision. Recording the aforesaid statement, the present appeals are allowed, the assessment order and the Appellate Orders including the impugned order of the Tribunal will be treated as set aside and the matter is remanded to the Assessing Officer for fresh adjudication/decision. We also clarify that we have not expressed any opinion on merits. Dasti. I - JULY 09, 2018 b SANJIV KHANNA, J P CHANDER SHEKHAR, J

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