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Income Tax Appellate Tribunal, BANGALORE BENCHES “C”, BANGALORE
Before: Shri George George K, JM & Ms.Padmavathy S, AM
O R D E R Per George George K, JM : These appeals were disposed of by the Tribunal vide its consolidated order dated 31.10.2017. On further appeal by the assessee, the Hon’ble High Court vide judgment dated 24.08.2021 in remanded the matter to the Tribunal for decision afresh in accordance with law. Thereafter, the assessee filed an IA No.1/22 before the Hon’ble High Court. The Hon’ble High Court passed orders on IA No.1/22 on 09.09.2022 restoring the matter to the Assessing Officer instead of the Tribunal. The order passed by the Hon’ble High Court in IA No.1/22 reads as follows:-
“After hearing learned counsel for the parties, it is directed that in para 9 and 10 of the judgment dated 24.08.2021 passed in ITA
2 & 1654/Bang/2013. M/s.UKN Properties Private Limited. No.119/2017, instead of the word `tribunal’ the word `assessing officer’ shall be read. This order shall be read in conjunction with the order dated 24.08.2021 passed in ITA No.119/2017. Accordingly, IA 1/2022 is allowed.”
In compliance with the above order of the Hon’ble High Court, the matter is restored to the files of the A.O.
In the result, the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced on this 22nd day of September, 2022.