Ita/36/2002 Of Commissioner Of Income Tax v. M/S Mewar Oil And General Mills Ltd

DATE OF ORDER : 24.07.2007. HON'BLE MR. P.B. MAJMUDAR,J.HON'BLE MR. DEO NARAYAN THANVI,J. Mr.K.K.Bissa, for the appellant. The Division Bench of this Court passed followingorder on 16.2.2004 “On perusal of original memo of appeal, annexuresthereof and the additional affidavit along with orderdated 30.1.89 passed by the Income Tax Officer u/s143 (3)/250 giving appeal effect, we find that theorder of ITO u/s 154 from which the current appealarises does not appear to have been placed onrecord. The order of ITO dated 18.1.90 u/s 154 doesnot relate itself to controversy dealt with by CIT (A)in his order dated 20.1.94. In the absence of realorder under appeal before CIT (A) which in turn hasbeen subject of appeal before the Tribunal, it is notpossible to decide the controversy. This position hasbecome clear because of discrepancy in the factsstated in the memo of appeal and the annexures filedalong with the appeal and which necessitated makingof order dated 12.11.2003. Still, the said order ofrectification has not been filed. If the order dated18.1.90 is the only order then the issue takesdifferent turn. In view of the aforesaid, the draft order dated21.10.2003 on file is recalled. The records ofassessment for Assessment Year 1985-86 and ofappeal before CIT (A) for Assessment year 1985-86subject matter of order dated 20.1.94 and of ITA No.700 (JP)/99 for 1985-86 be called for. This case be listed as soon as the records arereceived. It be not treated as part-heard.Requisition of record be given 'dasti' to the learned Mr. Bissa submitted that in respect of assessmentyear in connection with present tax appeal, no order against theRevenue of Revenue is passed by the Commissioner of IncomeTax (Appeals) or even by the Tribunal. Mr. Bissa submitted thatthis appeal has been filed under misconception of facts. Hesubmitted that in that view of the matter since no substantialquestion of law arises for determination of this Court especiallywhen there is no order against the Department so far asassessment year in question is concerned, for which this appealis filed and since the Revenue has no grievance so far aspresent appeal is concerned against the order of the Tribunal, heis not pressing this appeal. The appeal is accordingly disposed ofas not pressed. No order as to costs. (DEO NARAYAN THANVI)J. (P.B.MAJMUDAR)J.