COMMR.INCOME TAX vs. GAGAN SINGH
What did the High Court hold?
The High Court held that the appeal filed by the Revenue challenging the earlier order of the Income-tax Appellate Tribunal has become infructuous. This is because subsequent proceedings, following the CIT(A)'s order and the Assessing Officer's fresh assessment, have resulted in a subsequent order from the ITAT which has attained finality. Therefore, the assessment of the assessee will be governed by this subsequent, final order of the ITAT. The operative direction is that the appeal is disposed of as infructuous, and the assessment will be governed by the later ITAT order. No specific issue was left undecided; the appeal was disposed of on procedural grounds.
What were the facts?
The Revenue has appealed against an order of the Income-tax Appellate Tribunal (ITAT). The ITAT had set aside an order of the Commissioner of Income-tax (Appeals) which had, in turn, remanded the matter back to the Assessing Officer for fresh assessment. The assessee had appealed the CIT(A)'s order to the ITAT. It is not disputed that pursuant to the CIT(A)'s order, the Assessing Officer framed a fresh assessment. The subsequent proceedings culminated in a further order from the ITAT, which has attained finality. The present appeal challenges the earlier ITAT order.
What were the issues?
1. Whether the appeal filed by the Revenue against the earlier order of the Income-tax Appellate Tribunal is maintainable, given that subsequent proceedings have led to a final order from the ITAT. Assessee's Contention: Not recorded. Revenue's Contention: Not recorded. The judgment does not explicitly state the contentions of either party regarding the maintainability of the appeal or the merits of the earlier ITAT order. The focus is on the procedural development of the case.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
Income-tax Appeal No. 36 of 2003
Date of decision: 16.11.2009
Commissioner of Income-tax
Appellant.
Versus
Gagan Singh Katoch.
Respondent.
Coram The Hon’ble Mr.Justice Deepak Gupta, J. The Hon’ble Mr. Justice V.K.Ahuja, J. Whether approved for reporting?
For the appellant: Mr. Vinay Kuthiala and Ms. Vandana Kuthiala, Advocate.
For the respondent:
Mr. M.M.Khanna, Sr. Advocate with Shri
Goverdhan Sharma, Advocate.
Per Deepak Gupta, J.(oral)
By means of this appeal, the Revenue has challenged the order of the Income-tax Appellate Tribunal. The CIT (Appeals) had set-aside the order of the Assessing Officer and remanded the matter back to the Assessing Officer for framing fresh assessment. This order was challenged in appeal by the Assessee and the Income-tax Appellate Tribunal set-aside the order of the CIT (Appeals). It is not disputed before us that pursuant to the order of the CIT (Appeals) fresh assessment was framed by the Assessing Officer. Thereafter the matter was carried in appeal and these proceedings have now culminated in the subsequent order of the Income-tax Appellate Tribunal. This order has attained finality.
2 Therefore, the first order of the Income-tax Appellate Tribunal which is under challenge in this appeal has virtually become infructuous. The assessment proceedings shall be governed by the subsequent order passed by the Income-tax Appellate Tribunal.
The appeal in question is disposed of by holding that the proceedings have become infructuous and the assessment of the assessee shall be governed by the subsequent order passed by the ITAT.
( Deepak Gupta ), J.
16th November, 2009
( V.K.Ahuja ), J.
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