The Commissioner Of Income Tax-Iv v. Vijay T. Dangre

1 ITA4.13+1 IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH AT NAGPUR INCOME TAX APPEAL NO.4 OF 2013 WITHINCOME TAX APPEAL NO.7 OF 2013. (THE COMMISSIONER OF INCOME TAX-IV..VS..VIJAY T. DANGRE.) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, appearances, Court's orders of directionsand Registrar's orders Court's or Judge's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Mr. Anand Parchure. Advocate for Petitioner. Mr A.J.Bhoot, Advocate for Respondent. CORAM: SMT. VASANTI A. NAIKANDA.S.CHANDURKAR, JJ.DATED:OCTOBER 24, 2013. Heard. By this appeal, the appellant challenges the order of the Income Tax Appellate Tribunal, Nagpur dated 19.10.2012 allowing the appeal filed by the respondent/assessee and remanding the matter to the CIT (Appeal) with a direction to re-decide the appeal on merits in accordance with law after giving proper and sufficient opportunity of hearing to the assessee. It is submitted on behalf of the appellant that during pendency of the appeal before the CIT (Appeal) the respondent-assessee had paid the tax due. That being so, there is no reason to interfere with the order of the Tribunal as the Tribunal has recorded a finding of fact that all the assets of the assessee were attached and there were no funds available to make payment of tax on the returned income. Since, no substantial question of law arises for consideration in this appeal, the appeal is dismissed with no order as to costs. JUDGE