Itta/86/2015 Of The Pr Commissioner Fo Income Tax (Central) v. Parabati Agro Farms Pvt Ltd

THE HON’BLE SRI JUSTICE G. CHANDRAIAH&THE HON’BLE SRI JUSTICE CHALLA KODANDA RAMI.T.T.A.Nos.85 & 86 OF 2015 COMMON JUDGMENT: (per GC,J) When the matter is taken up for hearing, learned standingcounsel for the Income Tax Department fairly submits that thequestions raised in the present appeals are identical to the questionsraised in I.T.T.A Nos.492, 493 and 494 of 2013, which came up forconsideration before this Court on 24.10.2013, wherein this Courtdeclined to entertain those appeals considering the fact that theTribunal had set aside the order of the Commissioner of Income Tax(Appeals) and remanded the matters for fresh hearing on merits. We have perused the common judgment dated 24.10.2013passed by this Court in I.T.T.A Nos.492, 493 and 494 of 2013 and find that the matters were remanded back for fresh consideration by theTribunal. In that view of the matter, virtually the Tribunal could nothave decided the issue. Following the judgment dated 24.10.2013, passed by this Courtin I.T.T.A Nos.492, 493 and 494 of 2013, these appeals are also liableto be dismissed as there is no element of law to be considered in theseappeals. Accordingly, both the appeals are dismissed. No order as tocosts. Miscellaneous Petitions, if any pending in these appeals shallstand closed. _____________________ G. CHANDRAIAH,J Date:02.07.2015.Gk _____________________________ CHALLA KODANDA RAM,J THE HON’BLE SRI JUSTICE G. CHANDRAIAH&THE HON’BLE SRI JUSTICE CHALLA KODANDA RAM Gk. I.T.T.A.Nos.85 & 86 OF 2015 Date:02.07.2015