C.I.T.1,JODHPUR vs. SHREE CHOUDHARY TRANSPORT CO.

ITA/32/2013HC RajasthanRJHC01019813201324 November 2014Bench: GOVIND MATHUR,PRAKASH GUPTA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the Assessing Officer is required to examine the entire issue afresh. While doing so, the Assessing Officer shall certainly keep in view the judgment of this Court dated 15.05.2009 in Appeal No. 164/2008. The Court found no just reason to interfere with the impugned order passed by the ITAT. The appeal was dismissed as it did not involve any substantial question of law for adjudication. The operative direction is that the Assessing Officer shall decide the issue afresh in accordance with law, considering the prior judgment of the High Court.

What were the facts?

The Revenue, CIT-Ist Jodhpur, has appealed against an order dated 07.11.2012 passed by the Income Tax Appellate Tribunal (ITAT). The ITAT had partly allowed an appeal filed by the assessee, M/s Shree Choudhary Transport Co., challenging an order from the Commissioner of Income Tax (Appeals). The dispute pertains to the assessment year 2006-2007. The ITAT directed the Assessing Officer to decide the issue afresh. This Court had previously considered a similar issue in Appeal No. 164/2008, decided on 15.05.2009, reported in 225 CTR (2009) 125 (Raj.). The present appeal by the Revenue has been filed against the ITAT's order.

What were the issues?

1. Whether the Tribunal erred in directing the Assessing Officer to decide the issue afresh, considering the previous judgment of this Court in Appeal No. 164/2008. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee in this appeal. However, the fact that the ITAT partly allowed the assessee's appeal suggests the assessee likely argued for relief against the CIT(A)'s order. Revenue's Contentions: The Revenue, by filing this appeal, is essentially challenging the ITAT's direction to the Assessing Officer to re-examine the issue. The Revenue likely argued that the ITAT's order was not in line with the law or the previous judgment of this Court, or that the ITAT should have decided the matter conclusively rather than remanding it.

AI-generated summary — verify with the full judgment below

D.B. INCOME TAX APPEAL NO.32/2013 CIT-Ist Jodhpur Vs. M/s Shree Choudhary Transport Co. DATE OF ORDER : : : 24.11.2014 HON'BLE MR. GOVIND MATHUR, J. HON'BLE MR. PRAKASH GUPTA, J. Mr.Sheetal Kumbhat, for the appellant. By the order dated 07.11.2012 the learned Income Tax Appellate Tribunal partly accepted the appeal preferred by the assessee challenging the order passed by the Commissioner of Income Tax (Appeals) relating to tax liability for the assessment year 2006-2007. The learned Tribunal by the judgment impugned directed the Assessing Officer to decide the issue afresh in accordance with law. Suffice to mention that the issue was earlier considered by this Court in Appeal No. 164/2008 decided on 15.5.2009 reported in 225 CTR (2009) 125 (Raj.). We are of the considered opinion that the Assessing Officer is required to examine the entire issue afresh and while doing so he shall certainly keep in view the judgment of this Court dated 15.5.2009. We do not find any just reason to interfere with the order impugned. The appeal, as such, is having no substantial question of law for adjudication, the same is dismissed accordingly.

(PRAKASH GUPTA), J. (GOVIND MATHUR), J. ns.

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