Principal Commissioner Of Income Tax-I, Coimbatore v. M/S.trident Properties

In the High Court of Judicature at MadrasDated : 20.11.2018 Coram : The Honourable Mr.Justice T.S.SIVAGNANAMandThe Honourable Mr.Justice N.SATHISH KUMAR Tax Case Appeal Nos.665 of 2017 & 816 to 820 of 2018& all connected pending CMPs Principal Commissioner of Income Tax-I, Coimbatore ...Appellant/Respondent in all the TCAsVs M/s.Trident Properties,C/O Shri.S.Sridhar and Shri A.S.Sriraman,advocates, Chennai-20 M/s.Trident Properties JV,Coimbatore-36 ...Respondent inTCA.665 of 2017...Respondent inTCAs.816 to 820 of2018 APPEALS under Section 260A of the Income Tax Act, 1961against the order dated 09.3.2017 made in ITA.No.3138/Mds/2016on the file of the Income Tax Appellate Tribunal, Chennai 'A'Bench for the assessment year 2012-13 as well as the commonorder dated 15.5.2018 made in ITA.Nos. 1908, 1910, 1999, 1907and 1911/Chny/2017 on the file of the Income Tax AppellateTribunal, Chennai 'D' Bench respectively for the assessmentyears 2009-10, 2011-12, 2010-11, 2008-09 and 2013-14 against theorder of the Commissioner of Income Tax (Appeals)-2, Coimbatorein ITA.No.104/15-16 dated 30.09.2016, ITA .Nos 92/16-17, 91/16-17, 90/16-17, 89/16-17 and 88/16-17 all dated 30.05.2017 againstorder of the Income Tax officer, Non – Corporate Ward -1(1),Coimbatore in PAN No./G.I.R. No. dated 30.03.2015,PAN No./G.I.R. Nos. (TCA 816 to 820/18) DATED08.03.2016, 09.03.2016 AND 04.03.2016 for the Assessment years2008-09, 2009-10, 2010-11,2011-12 and 2013-14 respectively. For Appellantin all TCAs: Mr.T.R.SenthilkumarFor Respondents in all TCAs: Mr.A.S.Sriraman COMMON JUDGMENT (Judgment was delivered by T.S.SIVAGNANAM,J) These appeals filed by the Revenue are directed against theorders 09.3.2017 and 15.5.2018 passed by the Income TaxAppellate Tribunal in ITA.No.3138/Mds/2016 as well as inITA.Nos.1908, 1910, 1999, 1907 and 1911/Chny/2017 for theassessment years 2012-13 as well as 2009-10, 2011-12, 2010-11,2008-09 and 2013-14. 2. The Revenue has filed these appeals raising the followingsubstantial question of law : “Whether, on the facts and in thecircumstances of the case, the AppellateTribunal is right in holding that theassessee is entitled for deduction onproportionate basis, when the housingproject was not completed within the timespecified under Section 80IB(10) of theIncome Tax Act?” 3. We have heard Mr.T.R.Senthilkumar, learned SeniorStanding Counsel for the Revenue and Mr.A.S.Sriraman, learnedcounsel appearing for the assessee. 4. It may not be necessary for us to go into the issueraised nor answer the substantial question of law, as we findthat the order passed by the Tribunal is a pure and simpleremand order. The Tribunal has merely remanded the matter to theAssessing Officer for adjudication afresh. Under normalcircumstances, when a remand order is passed, the Courts willconsider as to whether, while remanding the matter, the Tribunalor the Appellate Authority directed the Lower Authority todecide the matter in a particular manner. In such circumstances,the aggrieved party can pursue the appeal and contend that theremand is not a open remand, but a qualified remand and theCourt should test as to whether such a qualification orobservation or finding or direction was justified or not. 5. However, we are not faced with such a problem in thiscase, as it is a open remand. One more additional factor, whichweighed in our mind to make such an observation is on account ofthe giving effect to orders passed by the Assessing Officerdated 31.10.2017 as well as 31.10.2018 for all the sixassessment years. In fact, in some of those orders, the findingof the Assessing Officer appears to be against the assessee oncertain new issues, against which, the assessee is in theprocess of filing appeals before the Commissioner of Income Tax(Appeals). 5. However, we are not faced with such a problem in thiscase, as it is a open remand. One more additional factor, whichweighed in our mind to make such an observation is on account ofthe giving effect to orders passed by the Assessing Officerdated 31.10.2017 as well as 31.10.2018 for all the sixassessment years. In fact, in some of those orders, the findingof the Assessing Officer appears to be against the assessee oncertain new issues, against which, the assessee is in theprocess of filing appeals before the Commissioner of Income Tax(Appeals). 6. In our considered view, nothing would survive in theseappeals for consideration and accordingly, the appeals standdisposed of. The substantial question of law is left open. Nocosts. Consequently, the connected CMPs are closed. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar RS To1.The Income Tax Appellate Tribunal, Chennai 'A' Bench and 'D' Bench.2.The Principal Commissioner of Income Tax-ICoimbatore.3.The Commissioner of Income Tax (Appeals)-2,Coimbatore.4.The Income Tax officer,Non-Corporate Ward-1 (1),Coimbatore.+1cc to Mr.T.R.Senthilkumar, Advocate, S.R.No.79382TCA.Nos.665 of 2017 & 816 to 820 of 2018 and all connected pending CMPsNMI(CO)rrs 28/12/2018