THE COMMISSIONER OF INCOME TAX CENTRAL-III vs. M/S SIR SHADI LAL ENTERPRISES LTD.

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ITA/777/2014HC DelhiDLHC01198936201407 July 2015Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court set aside the ITAT's impugned order and remitted the appeal back to the ITAT for a fresh consideration. The ITAT was directed to consider all grounds raised by the assessee on merits.

What were the facts?

The Commissioner of Income Tax filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The High Court had previously remitted similar appeals challenging the same ITAT order for fresh consideration.

What were the issues?

Whether the ITAT's impugned order requires fresh consideration by the tribunal. The scope of remand for fresh consideration of the appeal.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 33. +

ITA 777/2014

THE COMMISSIONER OF INCOME TAX CENTRAL-III

..... Appellant Through: Mr P. Roy Chaudhuri, Senior Standing Counsel.

versus

M/S SIR SHADI LAL ENTERPRISES LTD. ..... Respondent

Through: Mr Arta Trana Panda, Advocate.

CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R %

14.03.2016 1. The office note has been perused. The cause title in the order dated 7th July, 2015 shall stand corrected as per the memo of parties. Accordingly, the corrected order shall read as under: “THE COMMISSIONER OF INCOME TAX CENTRAL-III

..... Appellant Through: Mr P. Roy Chaudhuri, Senior Standing Counsel.

versus

M/S SIR SHADI LAL ENTERPRISES LTD. ..... Respondent

Through: Mr Arta Trana Panda, Advocate.

CORAM: HON’BLE DR. JUSTICE S.MURALIDHAR HON’BLE MR JUSTICE VIBHU BAKHRU O R D E R %

07.07.2015 CM No. 20968/2014 (for condonation of delay of 395 days in filing the appeal)

1.

For the reasons stated in the application, the delay in filing the appeal is condoned. The application is allowed. ITA 777/2014 2. The Court has been shown a copy of the order dated 22nd January 2015 passed by this Court in ITA Nos. 429 to 432 of 2013 and batch in which the very same impugned order dated 23rd November 2012 of the Income Tax Appellate Tribunal („ITAT‟) was challenged. By the said order, the appeals have been remitted to the ITAT for a fresh consideration. 3. Accordingly, the impugned order dated 23rd November 2012 of the ITAT is set aside and the appeal is remitted to the ITAT for a fresh consideration. The ITAT shall consider and render findings on the grounds raised by or in the appeal before it by the assessee. It is clarified that this is not a limited remand and the ITAT shall proceed to hear the merits of the appeal pending before it on other grounds as well. 4. The appeal is disposed of in the above terms. Order Dasti.”

S.MURALIDHAR, J

VIBHU BAKHRU, J MARCH 14, 2016/MK

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