Itxa/623/2016 Of The Pr. Commissioner Of Income Tax-7 v. M/S. Hapag Lloyd (I) Pvt Ltd

Priya Soparkar IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.623 OF 2016 The Pr. Commissioner of Income Tax-7 … Appellant V/s. M/s Hapag Lloyd (I) Pvt. Ltd. … Respondent --- Mr.A.R.Malhotra with Mr. N.A.Kazi for the Appellant.Mr.Nishant Thakkar with Ms.Jasmine Amalsadvala i/by M/s PDSLegal for the Respondent. --- CORAM : AKIL KURESHI AND M.S.SANKLECHA, JJ. DATE : DECEMBER 10, 2018. P.C.:- 1.This appeal is filed by the Revenue challenged the judgmentof Income Tax Appellate Tribunal dated 27[th] February, 2015.Upon perusal of the impugned judgment of the Tribunal, wenotice that the Tribunal has relied upon its own decision in case of the Respondent-assessee for the earlier assessment yearsnamely assessment years 2008-2009 and 2009-2010. Priya Soparkar 24 itxa 623-16-o 2.Learned counsel for the parties placed on record two ordersdated 20[th] June, 2018 and 14[th] August, 2018 passed by this Courtin Income Tax Appeal Nos.68 of 2016 and 71 of 2016, whichappeals related to the Tribunal's earlier orders concerning theassessee for the above noted assessment years. From such orderswe notice that pursuant to the judgment of the Tribunal impugnedin those appeals remanding the proceedings before the AssessingOfficer, fresh order was already passed. In that view of thematter, the Revenue had withdrawn the appeals. In the presentyear also identical situation obtains. The Tribunal havingremanded the proceedings ITO has already passed consequentialorder on 31[st] October, 2017, a copy of which is placed on recordby the counsel for the assessee. In the circumstances, this taxappeal is disposed of. (M.S.SANKLECHA,J.) (AKIL KURESHI,J.)….