Wp/3357/2019 Of Clough Projects International Pty.ltd v. Income-Tax Appellate Tribunal And 2 Ors

Digitallysigned byPURTIPURTIPRASADPRASADPARABPARABDate:2021.11.2214:30:41+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3357 OF 2019ALONGWITHWRIT PETITION NO. 3358 OF 2019ALONGWITHWRIT PETITION NO. 3359 OF 2019 Clough Projects International Pty. Ltd.….Petitioner V/s. Income Tax Appellate Tribunal and Ors. …Respondents ALONGWITH INCOME TAX APPEAL (L) NO. 2656 OF 2019ALONGWITH INCOME TAX APPEAL (L) NO. 2657 OF 2019ALONGWITH INCOME TAX APPEAL (L) NO. 2658 OF 2019 Clough Projects International Pty. Ltd. ….Appellant V/s. Deputy Director of Income Tax (International Taxation) -1 (2), Mumbai …Respondents ---- Mr. Hiten Chande i/b PDS Legal for Petitioner/Appellant.Mr. Charanjeet Chanderpal a/w Ms. Rachna Bhanushali and Ms. Priti Chabaria for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & AMIT B. BORKAR, JJ. DATED : 17[th] NOVEMBER 2021 P.C. : 1.Heard Mr. Chande and Mr. Chanderpal. The main ground inthis petition is that the Income Tax Appellate Tribunal (ITAT) had passed anorder on 6[th] October, 2017 in the appeal filed by Revenue and crossobjections had also been filed by petitioner wherein concession made by petitioner has been recorded. Against this observations petitioner had filedMiscellaneous Application which came to be rejected by an order dated 10[th]July, 2019. Mr. Chande pointed out to this court that in the writtensubmissions that was filed by petitioner before the ITAT in the appeal filedby Revenue, petitioner had made submissions which would show that noconcession as recorded in the order of ITAT was ever made. Against theorder of ITAT separate appeals have also been filed on merits.Mr.Chanderpal as an officer of the court left it to the wisdom of the court. 2.Mr. Chande for petitioner also submitted that the ITAT has notconsidered the cross objections filed by petitioners. 3.Both the counsel to a query posed by the court stated that if thecourt is inclined to remand the matter to ITAT only to consider the limitedissue on the concession of petitioner recorded and the cross objections,there would be overlapping arguments which would also have a bearing inthe appeals filed by petitioner in this court. Therefore, in our view, interestof justice will be meet if the order dated 6[th] October, 2017 be set aside andthe entire matter be remanded to ITAT where the ITAT would considerafresh the appeal filed by the Revenue alongwith cross objections and passsuch orders as it deems fit in accordance with law. 4.In view of the above, the order dated 6[th] October, 2017 in theAppeal and order dated 10[th] July, 2019 in the Miscellaneous Application are set aside. The ITAT is requested to re-hear the appeal as well as the crossobjections and dispose of the same on or before 31[st] January, 2022. 5.We also clarify that we have not considered or made anyobservations on the merits of the case. 6.The parties shall appear before the ITAT on 29[th] November,2021 and place a copy of this order before the ITAT for proceeding further inthe appeal and cross objections. 7.Learned counsel states that the same order be passed to applyin Writ Petition No. 3358 of 2019 and Writ Petition No. 3359 of 2019.Ordered accordingly. 8.In view of the above, Mr. Chande seeks leave to withdrawIncome Tax Appeal (L) No. 2656 of 2019, 2657 of 2019 and 2658 of 2019. 9.In view of the above, Writ Petition No.3357 of 2019, 3358 of2019 and 3359 of 2019 are disposed and Income Tax Appeal (L) No. 2656of 2019, 2657 of 2019 and 2658 of 2019 are dismissed as withdrawn. 10.Consequently, Interim Applications pending also standdismissed. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)