Ita/328/2010 Of Sri Sharath v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU|ON THE 14 DAY OF NOVEMBER, 2018 BEFORE THE HON BLE MR. JUSTICE RAVI MALIMATH| AND| THE HON BLE MR. JUSTICE K. NATARAJAN. INCOME TAX APPEAL NO.328 OF 2010 BEIWEEN: | SRI SHARATH.LEGAL REPRESENTATIVE OFLATE SRI A.N. RANGASWAMY,NO.64, HOSPITAL ROAD, BALEPET ROAD CROSS,BANGALORE..., APPELLAN| (BY SRI A. SHANKAR & SRI M. LAVA, ADVOCATES) AND: THE ASSISTANT COMMISSIONEROF INCOME TAX, CENTRAL CIRCLE-1(2),C.R. BUILDING,QUEENS ROAD,BANGALORE.... RESPONDENT (BY SRI K.V. ARAVIND, ADVOCATE). THIS INCOME TJTAXK APPEAL IS FILED UNDSECTION 260-A OF THE INCOME TAX ACT, 1961,|PRAYING|TO.FORMULATETHE.SUBSTANTIALQUESTIONS OF LAW STATED THEREIN AND ALLOW|THE APPEAL AND SET ASIDE THE ORDER OF THE.TRIBUNAL PASSED IN _ 1I.7.A. NO.1149/BANG/20DATED 26-4-2010 VIDE ANNEXURE-A. THIS INCOME TAX APPEAL COMING ON FORHEARING THIS DAY, RAVI MALIMATH, J., DELIVERED|THE FOLLOWING: JUDGMENT Learned counsel for the appellant submits thatthe appeal could be disposed off on a short issue.He contends that in so far as case of the assessee js/concerned, this Court by the order dated 28-11-2014|passed in I.T.A. Nos.367-377 of 2009 remanded the)matter to the Tribunal for a fresh consideration,|Keeping all contentions on merit open. Tne same was.for the assessment year 1998-1999 up to 2003-2004. The instant appeal is for the assessment year |2005-2006. Therefore, it is contended that since the)entire matter has been remanded for the Tribunalfor fresh consideration, the present appeal may also be|remanded for fresh consideration. 2. The same is not disputed by the learnedcounsel for the respondent. 3. However, on hearing of the learned counsel,|we are of the view that in terms of the order passed inI.T.A. Nos.366-377 of 2009, it is just and necessary|that this appeal be remanded for a fresh consideration.In the earlier appeal, the assessment year was for the|year 1998-1999 up to 2003-2004. =The order ofTribunal was set aside and entire matter was remanded.for a fresn consideration. — The present case is for the year 2005-2006.Following the said order, the appeal is disposed off. —The order passed by the Tribunal is set aside and the|matter Is remanded to tne Tribunal for a fresn.consideration, Keeping open all contentions. SD/-SD/-|JUDGE |JUDGE kKVK