Appeal details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 3764 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 7 day(s)
Appellant
Respondent
Appeal Type
Income Tax (Search & Seizure) Appeal
Pronouncement Date
04-11-2020
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Next Hearing Date
-
Assessment Year
misc
Appeal Filed On
28-10-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT ( SS ) A NO. 22 6 9 /BANG/20 19 ASSESSMENT YEAR : 1989-90 TO 1998-99 CHANDRESH H SHAH, (LEGAL HEIR OF LATE HIRJI K SHAH) #242, 7 TH D MAIN 3 RD BLOCK, 4 TH STAGE, BASAVESHWARNAGAR, BENGALURU-560 079. VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-8(1), BENGALURU. APPELL ANT RESPONDENT APPELLANT BY : SHRI B.S RAJPUT, C.A RESPONDENT BY : SHRI MUZAFFAR HUSSAIN, CIT (DR) DATE OF HEARING : 29.10.2020 DATE OF PRONOUNCEMENT : 04.11.2020 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL IS FILED BY ASSESSEE AGAINST ORDER DATED 16/09/2019 PASSED BY LD.CIT(A)-7, BANGALORE FOR BLO CK ASSESSMENT PERIOD 1989-90 TO 1998-99. 2. IT HAS BEEN SUBMITTED BY LD.AR THAT, THIS APPEAL WAS REMANDED BY HONBLE HIGH COURT IN ITA NO.190/2005 BY ORDER DATED 10/03/2010 FOR FRESH CONSIDERATION BY OBSERVI NG AS UNDER: THE HONBLE HIGH COURT HAS REMANDED THE CASE WITH THE FOLLOWING OBSERVATION: IT(SS)A NO.2269/BANG/2019 PAGE 4 OF 6 9. THE ISSUE THAT HAS BEEN ADJUDICATED BY AUTHORITI ES BELOW IS IN RESPECT OF THE OF PROPERTY AT 242, 3 RD BLOCK, BASAVESHWARA NAGAR, BANGALORE. WE NOTE THAT LD. AO IN THE REMAND PROCEEDINGS AGAIN CONSIDERED SAME VALUATION REPOR T THAT WAS CALLED FOR DURING ORIGINAL ASSESSMENT PROCEEDINGS I NSTEAD OF CONSIDERING THE ISSUE AFRESH IN ACCORDANCE WITH LAW , AS PER THE DIRECTIONS OF HONBLE HIGH COURT. RELEVANT EXTRACT OF THE DECISION OF HONBLE HIGH COURT HAS BEEN REPRODUCED HEREINABOVE, WHICH WE REFER TO AND RELY UPON IN SUPPORT OF OUR VIEW. 10. ADMITTEDLY, EVEN IN SECOND ROUND, LD.AO HAS NOT FOLLOWED THE DIRECTIONS OF HONBLE HIGH COURT . UNDER SUCH CIRCUMSTANCES, THIS ISSUE IS REQUIRED TO BE REMANDED TO LD.CIT(A). LD.CIT(A) SHALL STRICTLY FOLLOW THE DIRECTIONS OF HONBLE HIGH COURT BY CONSIDERING THE ISSUE AFRESH IN ACCORDANCE WITH LAW . LD.CIT(A) IS DIRECTED TO PASS A DETAILED ORDER ON MERITS BY G RANTING PROPER OPPORTUNITY OF BEING HEARD TO ASSESSEE IN ACCORDANC E WITH LAW. LD.CIT(A) SHALL CARRY OUT ALL NECESSARY STEPS IN OR DER TO CONSIDER THIS ISSUE AFRESH AS PER THE DIRECTIONS OF HONBLE HIGH COURT ACCORDINGLY WE REMIT THE ISSUE BACK TO LD.CIT(A). IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH NOV, 2020. SD/- SD/- (A.K GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 4 TH NOV, 2020. /VMS/
