M/S UKN PROPERTIES PVT. LTD vs. DCIT,

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ITA 1654/BANG/2013Status: HeardITAT Bangalore22 September 2022AY 2009-102 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, in compliance with the High Court's order, restored the appeals to the Assessing Officer for fresh adjudication. The appeals were allowed for statistical purposes.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) had previously disposed of these appeals. The High Court then remanded the matter back to the ITAT for a fresh decision. Subsequently, the High Court modified its order, directing the matter to be restored to the Assessing Officer.

What were the issues?

The primary issue was the appropriate forum for re-adjudication of the appeals after the High Court's intervention and subsequent modification of its order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “C”, BANGALORE

Before: Shri George George K, JM & Ms.Padmavathy S, AM

Hearing: 22.09.2022Pronounced: 22.09.2022

Heard together (2 matters)

ITA No.1559/Bang/2013
ITA No.1654/Bang/2013

Read from the judgment's own cause title. This page is filed under one of them.

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:-

1.

“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.”

2.

In compliance with the above order of the Hon’ble High Court, the matter is restored to the files of the A.O.

3.

In the result, the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced on this 22nd day of September, 2022.

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