Mujeeb Khan v. Income Tax Officer, Ward 6(5), Jaipur, Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 196/2018 Mujeeb Khan, Prop. M/s. M.K. Repair Center, Near RailwayPhatak, Jagatpura, Jaipur, Rajasthan. ----Appellant Versus Income Tax Officer, Ward 6(5), Jaipur, Rajasthan. ----Respondent For Appellant(s) : Mr. Tanuj Agarwal. For Respondent(s): Mr. Sameer Jain. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 21/08/2018 One of the contentions raised by learned counsel forthe appellant is that learned Income Tax Appellate Tribunal, JaipurBenches (SMC), Jaipur (for short ‘the ITAt’) vide its order dated27.02.2018, while remanding the matter back to theCommissioner of Income Tax (Appeals) [for short ‘the CIT (A)’] fordeciding two questions raised by the appellant with regard to non-providing opportunity of cross-examination of the attestingwitness and non-issuance of notice under Section 143(2) of theIncome Tax Act to the assessee, has not formally set aside theorder dated 12.04.2017 passed by the CIT(A), which would resultin the CIT(A) reiterating the same judgment again. Issue notice to respondent. Mr. Sameer Jain, learned counsel accepts notice onbehalf of the respondent. Having heard learned counsel for the appellant, learnedcounsel for the respondent and perusing the material on recordespecially the order dated 27.02.2018 passed by the ITAT, thisCourt is of the considered opinion that ends of justice would meetif the appellant is required to move rectification application beforeITAT requesting it to formally set aside the order dated12.04.2017 passed by the CIT(A) so that fresh adjudication ofappeal before the CIT(A) may take place without being influencedby its earlier judgment. Ordered accordingly. Appeal is disposed of with the aforesaid directions. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J Manoj/50