I.a v. Assistant Commissioner Of Income Tax, Circle 2

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No.35 of 2013 With I.A. No.1738 of 2015 Jamshedpur Injection Power Limited ……Appellant Versus Assistant Commissioner of Income Tax, Circle 2, Bagmati Road, P.O. and P.S. Bistupur, Town- Jamshedpur, District – Singhbhum East……Respondent ------ CORAM:HON'BLE MR. JUSTICE D. N. PATELHON'BLE MR. JUSTICE RATNAKER BHENGRA ----- For the Appellant:M/s. Shankar Lal Agarwal, Abhijeet Kr SinghFor the Respondent:Mr. Deepak Roshan ------ 07/Dated: 20th April, 2015 Per D.N. Patel, J 1)This Tax Appeal has been preferred against the order of remand dated 14th June, 2013 passed by the Income-tax Appellate Tribunal. It is submitted by the learned counsel for the appellant that after the remand of the case, the Assessing Officer has passed a fresh order on 26th March, 2015 and this order will be challenged by way of appeal, nonetheless, certain observations made in the order passed by the Income-tax Appellate Tribunal in its order dated 14th June, 2013 will be affecting the present appellant in the appeal to be filed against the fresh order of Assessing Officer dated 26th March, 2015 and therefore, let a suitable direction be given to the Income-tax Appellate Tribunal not to be influenced by the observations made in its order dated 14th June, 2013 in Income-tax Appeal No.116/RAN/2012 for the Assessment year 2004-05 in an appeal which is to be preferred against the fresh order dated 26th March, 2015 passed by the Assessing Officer. 2)Counsel for the respondents submitted that the Commissioner of Income-tax (Appeals) will proceed in the appeal against the order passed by the Assessment Officer dated 26th March, 2015 on its own merit and in accordance with law. 3)In view of this these submissions, we, hereby, direct the Commissioner (Appeals) of Income-tax that if the appeal is preferred by this appellant against the fresh order passed by the Assessment Officer dated 26th March, 2015, the same will be decided independently on its Manoj/ own merit and on the basis of the evidence on record. 4)With these observations, this appeal is disposed of of as not pressed at this stage. 5)I.A. No.1738 of 2015 also stands disposed of in view of the final order passed in the main Tax Appeal. (D. N. Patel, J) (Ratnaker Bhengra, J)