M/S. CAIRN ENERGY INDIA PTY LTD.,HARYANA vs. JDIT, CHENNAI

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ITA 2204/CHNY/2010Status: DisposedITAT Chennai30 January 2018AY 2004-053 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the High Court had remanded the matter back to the DIT. As a result, the assessee's appeal before the Tribunal had become infructuous.

What were the facts?

The assessee filed an appeal against an order passed under Section 143(3) read with Section 263 and Section 144C(13) for Assessment Year 2004-05. The assessee's appeal before the Tribunal was previously upheld. Subsequently, the High Court remanded the matter to the DIT for passing a fresh order.

What were the issues?

Whether the assessee's appeal is infructuous due to a High Court remand order. The impact of a High Court remand on an ongoing appeal before the ITAT.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABRAHAM P.GEORGE & SHRI GEORGE MATHAN

Hearing: 30.01.2018Pronounced: 30.01.2018

आदेश / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER:

1.

This is an appeal filed by the assessee against the Order passed u/s.143(3) r.w.s.263 and Sec.144C(13) passed on 29.10.2010 for the AY 2004-05.

2.

Shri Vijayakumar Puna, St. Counsel, represented on behalf of the Revenue and Shri Raghunathan.S, Adv., represented on behalf of the assessee.

ITA No.2204/Mds/2010 :- 2 -:

3.

At the time of hearing, the Ld.AR submitted that the order passed u/s.263, by the Addl. Director of Income Tax, International Taxation, was subject matter of an appeal before the Tribunal and the Tribunal had in its order in dated 20.12.2012, had upheld the order passed u/s.263. It was a submission that the assessee had filed appeal before the Hon’ble High Court and the Hon’ble High Court had vide order in TCA No.99 of 2013 dated 06.11.2017 in Para No.14.1 remanded the matter to the DIT for passing a fresh order. It was a submission that as the issue has been restored to the file of the DIT, the appeal filed by the assessee has become infructuous.

4.

In reply, the Ld.DR did not raise any objection. Consequently, considering the submissions of the assessee and the Revenue, the appeal filed by the assessee is dismissed as infructuous in view of the decision of the Hon’ble jurisdictional High Court in the assessee’s case in TCA No.99 of 2013 dated 06.11.2017.

5.

In the result, the appeal filed by the assessee is dismissed as infructuous.

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