Sherla v. Ita.493.2017_28.Doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. INCOME TAX APPEAL NO.493 OF 2017 Pr. Commissioner of Income Tax … Appellant Vs Hitesh S. Mehta… Respondent Mr.N.C. Mohanty for the Appellant Mr.A.S. Mehta for the Respondent CORAM: AKIL KURESHI & S.J. KATHAWALLA, JJ. DATED: JULY 22, 2019 P.C.: 1.The Revenue has filed this appeal challenging the judgmentof the Income Tax Appellate Tribunal. The following questions arepresented for our consideration: 1.Whether on the facts and circumstances of the caseand in Law, the ITAT was justified in de novo setting asidethe case to the file of the Assessing Officer for makingassessment de novo without giving any finding on whetherthe principles of natural justice have been violated during thecourse of the proceedings before the Assessing Officer and the CIT (A) and that whether there has been a lack of opportunity given to the assessee at any stage? 2) Whether on the facts and circumstances of the case and in Law, the ITAT was justified in de novo setting asidethe case to the file of the Assessing Officer without givingany findings on whether some vital enquiries concerning theissues have not been conducted? 2.It is an undisputable position that the issue is squarely covered against the Revenue by the decision of this Court in thecase of this very assessee dated 7.6.2011 in Income Tax AppealNo.2490 of 2013 and in the case of his wife dated 26.9.2017 inIncome Tax Appeal No.521 of 2015. In view of this position,without recording separate reasons, this Appeal is dismissed. (S.J. KATHAWALLA, J.) (AKIL KURESHI, J.)