M/S.YELCHUR VENKATA KOTIAH vs. THE DEPUTY COMMISSIONER OF

TCA/552/2015HC Madras27 August 2024Bench: Honourable Mr Justice R. SURESH KUMAR4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeals filed by Yelchur Venkata Kotiah Charities. The dismissal was based on the Court's prior order dated 27.08.2024 in TCA Nos. 265 of 2015, which in turn followed the principle laid down by the Hon'ble Supreme Court in Assistant Commissioner of Income Tax (Exemptions) -vs- Ahmedabad Urban Development Authority [2022] 143 taxmann.com 278 (SC). The Court held that since the issue raised in the present appeals had been remitted back to the Assessing Officer for passing orders on merits and in accordance with law, the appeals should be disposed of by following the aforesaid decision. Consequently, the appeals were dismissed, leaving all issues open to be canvassed before the Assessing Officer. No costs were awarded.

What were the facts?

The assessee, Yelchur Venkata Kotiah Charities, filed these appeals against the order dated 16.04.2012 passed by the Income Tax Appellate Tribunal ('ITAT'), 'D' Bench, Chennai. The ITAT's order remitted the case back to the Assessing Officer for re-assessment. The appeals were filed under Section 260A of the Income Tax Act, 1961. The respondent is the Deputy Commissioner of Income Tax (Exemptions) II, Chennai. The High Court noted that a similar issue in TCA Nos. 265 of 2015 was dismissed by the Court on 27.08.2024, following a Supreme Court decision. Consequently, these appeals were also disposed of based on that precedent.

What were the issues?

1. Whether the Income Tax Appellate Tribunal was justified in remitting the case back to the Assessing Officer for re-assessment, rather than deciding the matter on merits? (Question of law and fact, turning on the powers of the Tribunal under the Income Tax Act, 1961). Assessee's Contention: The judgment does not record any specific contentions made by the assessee regarding the ITAT's order of remand. The focus of the High Court's decision was on following a previous judgment of the same court. Revenue's Contention: The judgment does not record any specific contentions made by the revenue regarding the ITAT's order of remand. The revenue was represented by a Senior Standing Counsel, but their arguments are not detailed in the provided text.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.Nos.552 and 553 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.08.2024 CORAM THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case Appeal Nos.552 and 553 of 2015 Yelchur Venkata Kotiah Charities No.1, Audiappa Naicken Street Chennai 600 001. ... Appellant in both appeals Vs. The Deputy Commissioner of Income Tax (Exemptions) II, Chennai-34. ... Respondent in both appeals ----- Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the order dated 16.04.2012 passed by the Income Tax Appellate Tribunal 'D' Bench, Chennai in I.T.A.Nos.2076 and 2077/Mds/2011. For Appellant : Mr.G.Ashoka Pathy For Respondent : Mrs.V.Pushpa, Senior Standing Counsel ---- J U D G M E N T (Delivered by C. SARAVANAN, J.) The orders of the Income Tax Appellate Tribunal remitting the case back to the Assessing Officer for re-assessment are under challenge in these appeals. https://www.mhc.tn.gov.in/judis T.C.A.Nos.552 and 553 of 2015 2. Similar issue arose for consideration in TCA Nos.265 of 2015. The said appeal was dismissed by this Court vide order dated 27.08.2024 following the principle laid down by the Hon'ble Supreme Court in Assistant Commissioner of Income Tax (Exemptions) -vs- Ahmedabad Urban Development Authority [2022] 143 taxmann.com 278 (SC). 3. Since the issue raised in the above tax case has been remitted back to the Asssessing Officer based on the decision of the Hon'ble Supreme Court as stated supra, to pass orders on merits and in accordance with law, this appeal is disposed of following the aforesaid decision. 4. Accordingly, these appeals stand dismissed, leaving all the issues open to be canvassed before the assessing officer. No costs. (R.S.K.,J.) (C.S.N.,J.) 27.08.2024 NCS : Yes/No Index : Yes/No KST https://www.mhc.tn.gov.in/judis T.C.A.Nos.552 and 553 of 2015 To The Income Tax Appellate Tribunal 'D' Bench, Chennai. https://www.mhc.tn.gov.in/judis T.C.A.Nos.552 and 553 of 2015 R.SURESH KUMAR, J. AND C.SARAVANAN, J. KST T.C.A.Nos.552 and 553 of 2015 27.08.2024 https://www.mhc.tn.gov.in/judis

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