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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 7TH DAY OF FEBRUARY 2022
PRESENT
THE HON'BLE MR. JUSTICE ALOK ARADHE
AND
THE HON'BLE MR. JUSTICE M.G.S.KAMAL
I. T. A. NO.135 OF 2021 BETWEEN:
M/S VOLVO GROUP INDIA PVT LTD., (FORMERLY KNOWN AS VOLVO INDIA PVT LTD) # 65/2, BAGMANE TECH PARK BLOCK A, 5TH FLOOR PARIN BUILDING C.V. RAMAN NAGAR BENGALURU - 560 093. … APPELLANT
(BY SRI. ANIKET D. AGRAWAL, ADVOCATE FOR SMT. SONALI SHENDGE, ADVOCATE(V/C)
AND:
DEPUTY COMMISSIONER OF INCOME TAX-LTU CIRCLE - 1, JSS TOWERS 100 FEET RING ROAD BANASHANKARI III STAGE BENGALURU - 560 085. … RESPONDENT (BY SRI. K.V. ARAVIND, ADVOCATE FOR RESPONDENT(V/C)
THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT 1961, ARISING OUT OF ORDER DATED 03.07.2019 PASSED IN ITA No.2872/BANG/2017, FOR THE ASSESSMENT YEAR 2008-2009.
PRAYING THIS HONBLE COURT TO:
A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW
STATED ABOVE.
B) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF
THE TRIBUNAL DATED:03.07.2019 PASSED IN ITA
NO.2872/ BANG/2017 (ANNEXURE-A) FOR THE
ASSESSMENT YEAR 2008-09 TO THE EXTENT OF THE
QUESTION RAISED ABOVE AND
C) PASS SUCH OTHER OR SUITABLE ORDERS AS THIS
HON'BLE COURT DEEMS FIT TO PASS ON THE FACTS
AND IN THE CIRCUMSTANCES OF THE CASE AND IN
THE INTERESTS OF JUSTICE AND EQUITY.
THIS ITA COMING ON FOR ADMISSION THIS DAY, ALOK ARADHE, J., DELIVERED THE FOLLOWING:
JUDGMENT
This appeal under Section 260A of the Income Tax Act has been filed against order dated 03.07.2019 passed by the Income Tax Appellate Tribunal.
It is pertinent to note that in ITA No.400/2015, this Court, by a Judgment dated 17th February 2021, quashed the order dated 20th January 2016 and remitted the matter for decision afresh to the Tribunal in accordance with the observations made in the aforesaid Judgment. In compliance of the aforesaid order of remand, the Tribunal has passed an
order on 27.12.2021 and has remitted the matter to the Assessing Officer.
In view of the aforesaid circumstances, it is not necessary for us to answer the substantial questions of law involved in this appeal. The order of the Income Tax Appellate Tribunal dated 03.07.2019 for the Assessment Year 2008-09 at Annexure-A, the order dated 14.08.2015 giving effect to order under Section 263 of the Income Tax Act at Annexure-K and the order dated 23.10.2017 passed in ITA No.168/DCIT LTU/CIT(A)-14/2015-16 by the Commissioner of Income Tax (Appeals)-14 at Bangalore at Annexure-L are set aside and the matter is remitted to the Assessing Officer for passing a fresh order in accordance with law.
Sd/- JUDGE
Sd/- JUDGE bnv