Sherla v. Ita.570.2017_28(2).Doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. INCOME TAX APPEAL NO.570 OF 2017 Pr. Commissioner of Income Tax … Appellant Vs Shri Sudhir 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 ITA.570.2017_28(2).doc 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 squarelycovered against the Revenue by the decisions of this Court in thecase of group assessees dated 26.9.2017, 26.9.2017, 2.8.2017and 11.4.2018 in Income Tax Appeal Nos.521 of 2015, 258 of2015, 174 of 2015 and 1301 of 2015 respectively. In view of thisposition, without recording separate reasons, this Appeal isdismissed. (S.J. KATHAWALLA, J.) (AKIL KURESHI, J.)