Itta/396/2013 Of M/S.andhra Pradesh Beverages Corporation Ltd v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE, ANDHRAPRADESH AT HYDERABAD FRIDAY, THE SIXTH DAY OF SEPTEMBERTWO THOUSAND AND THIRTEEN PRESENT THE HON’BLE THE CHIEF JUSTICESRI KALYAN JYOTI SEN GUPTA AND THE HON'BLE SRI JUSTICE K.C. BHANU I.T.T.A. No.396 OF 2013 Between: M/s. Andhra Pradesh Beverages CorporationLimited, Hyderabad ..... Appellant AND The Commissioner of Income Tax-I, 3[rd] Floor, Aayakar Bhavan, Basheerbagh,Hyderabad .....Respondent The Court made the following : JUDGMENT:(per the Hon’ble the Chief Justice Sri K.J. Sengupta) We have heard Mr. K.Vasant Kumar, learned counsel for the appellant and gone through theimpugned judgment and order of the learned Tribunal.The learned Tribunal in exercise of the powers providedunder the statute, having considered all aspects of thematter, has asked the Commissioner of Income Tax todecide on legal issue. The relevant portion of thejudgment and order of the Tribunal reads as under: “…Under these circumstances, it is observedthat the CIT has no occasion to consider theamendments passed by the Andhra PradeshLegislature on 16.04.2012 vide GO Ms. No. 326Revenue (Excise-II), 21[st] May, 2012 to the AndhraPradesh Excise and Andhra Pradesh (Regulation ofTrade in Indian made Foreign Liquor) Acts,(Amendment) Act, 2012 (Andhra Pradesh Act No.5of 2012), as the said amendments came after theCIT passed the order under Sec. 263 of the Act on29.3.2011…” No arguments can be accepted that the Tribunalhas no jurisdiction to pass orders of remand. Accordingto us, this sort of an order does not affect the appellantin any manner, meaning thereby, the appellant cannothave any grievance against this order in legal sense orany other sense. The appellant has to wait for sometimeto get the appeal disposed of after the remand order ispassed. Mr. Vasanth Kumar, learned counsel for theappellant submits that his client is seriously prejudicedwith the impugned order. We are unable to accept this contention asnothing has been decided by the learned Tribunalexcept directing the Commissioner of Income Tax toexamine the issue de-novo. All points are kept open. Itis open for Mr. Vasanth Kumar’s client to agitate thepoint that the amendment is not applicable to the factsand circumstances of this case. The Commissioner willconsider such objections and decide the matter. With the aforesaid observation, the appeal isdisposed of without passing any order on admission.No costs. ______________________ Kalyan Jyoti Sengupta, CJ. September 06, 2013MAS _____________ K.C. Bhanu, J.