Itxa/1017/2012 Of The Commissioner Of Income Tax -Central Iv v. M/S. Mamania Family Trust

sbw IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1017 OF 2012 The Commissioner of Income Tax,Central-IV ..Appellant -Versus-M/s. Mamania Family Trust ..Respondent ........... Mr. Tejveer Singh for the Appellant.Mr. P. J. Pardiwalla, Senior Advocate, i/b. Ms. N. S. Gupte for the Respondent. ........... CORAM: S.C. DHARMADHIKARIAND A. A. SAYED, JJ. DATE :- 30[th] OCTOBER, 2014 P.C.: In the light of our earlier order dated 10[th] March, 2014 and finding that no satisfactory replies or answers have been given to our queries, we are not inclined to admit this Appeal. 2]There is a reason for doing so inasmuch as the Appeal challenges the order of the Income Tax Appellate Tribunal dated 24[th] August, 2011, that order essentially is of a remand. The remand keeps the matter entirely open and for the Assessing Officer to decide it in accordance with law. In this case, what has been now brought to our notice by *2* 908.itxa1017.12 Mr. Pardiwalla, learned Senior Counsel, appearing on behalf of the Assessee is that the Assessing Officer has indeed implemented the order of the Tribunal. He has dealt with issue after remand. He has negatived the plea of the Assessee. Meaning thereby, rejected the claim. The Assessee is in Appeal before the Commissioner of Income Tax (Appeals). 3]It is for this reason, we find that no purpose would be served by entertaining this Appeal and keeping it on our file. Eventually, the Revenue is not aggrieved and cannot be said to be prejudiced because it has got an opportunity to reconsider the issue and it has done so and met with a success, at least, partially. In these circumstances, this Appeal is dismissed by clarifying that the Court will examine the questions of law at an appropriate stage. (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.) wadhwa 2/2