ACIT, NEW DELHI vs. M/S. ESSEL SHYAM COMMUNICATION LTD., NEW DELHI

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ITA 456/DEL/2012Status: DisposedITAT Delhi17 March 2016AY 2006-073 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to remit the matter back to the Assessing Officer to decide the issues afresh, in compliance with the Hon'ble High Court's directions. The AO was to consider the High Court's directions and the Tribunal's previous order for AY 2005-06.

What were the facts?

The revenue appealed against the CIT(A)'s order which followed a previous ITAT order for AY 2005-06. The Hon'ble High Court had remitted the issues for AY 2005-06 back to the Tribunal for fresh adjudication.

What were the issues?

Whether the CIT(A) correctly followed the previous ITAT order when the issues for the prior year were remitted back to the Tribunal by the High Court.

Which sections of the Income-tax Act were involved?

Section 80IA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’ : NEW DELHI

Before: SHRI A.T. VARKEY & SHRI PRASHANT MAHARISHI

For Appellant: Shri Ved Jain, Advocate

PER A.T. VARKEY, JUDICIAL MEMBER :

1.

This is an appeal preferred by the revenue against the order of the CIT (Appeals)-III, New Delhi dated 14.11.2011 for the assessment year 2006-07.

2.

The ld. AR, at the outset, pointed out that the ld. CIT (A) followed the order of the ITAT in assessee’s case decided for AY 2005-06. The ld. AR pointed out that against the order of the Tribunal for AY 2005-06, both the revenue and assessee preferred cross-appeals before the Hon’ble Delhi High Court which was ITA 130/2011 by assessee and ITA 279/2011 and ITA 284/2011 by the revenue, which was decided by the Hon’ble jurisdictional High Court vide order dated 17th May, 2012, wherein the issues have been remitted back to the Tribunal for deciding the issue afresh with clear direction. The ld. AR pointed out that after the Hon’ble High Court’s order dated 17th May, 2012, for AY 2005-06, the Tribunal heard the matter in which the author of this order was party to the hearing of the appeal. So, both the parties agree that the matter needs to be heard afresh on the issues as directed by the Hon’ble High Court.

3.

We have heard both the parties and perused the record. We find that the main issues in the appeal of the department are that the CIT (A) has decided by following the order of the Tribunal for AY 2005-06. Since the order of the Tribunal for AY 2005-06 has been remitted back to the file of the AO to decide the issues raised in respect of claim of deduction u/s 80IA of the Act, we are inclined to remit the matter back to the file of the AO; and the Hon’ble High Court’s direction on the issues raised by the revenue/assessee will be complied by the AO while deciding the issues raised by the revenue and our own order dated 17.03.2016 in assessee’s own case for AY 2005-06 needs to be followed, where ever applicable for deciding the issues raised by the department before us.

4.

In the result, the appeal of the revenue is thus disposed off as above for statistical purposes. Order pronounced in open court on this 17th day of March, 2016.

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