Full Text
ITA 691/2018
PR.COMMISSIONER OFINCOME TAX-1 Appellant
Through: Mr.Zoheb Hossain,Sr.Standing counsel with Mr.Piyush Goyal, Advocates
Through: Mr.Rakesh Mukhija with Mr.Ankit Sharma,Advocates
. ITA 694/2018 PR.COMMISSIONER OFINCOME TAX-1 Appellant
Through: Mr.Zoheb Hossain,Sr. Standing counsel with Mr.Piyush Goyal, Advocates
Through: Mr.Rakesh Mukhija with Mr.Ankit Sharma,Advocates
21.05.2019 l!ITA No.691/2018 is an appeal bythe Revenue againstan order dated 30^*^
November, 2017 passed by the Income Tax Appellate Tribunal(ITAT)in
ITA No.3558/Del/2013 for the Assessment Year(AY)2009-2010.ITA NO. 2019:DHC:7397-DB 3558/Del/2013 was an appeal bythe Assessee before theITAT.
ORDER
2. As far as ITA No. 694/2018 is concerned, this again is by the Revenue directed against the same order dated 30^^ November,2017 passed by the ITAT inITA No.3557/Del/2013,which again wasthe Assessee's appeal for the Assessment Year 2007-2008.
3. From a perusal ofthe impugned order ofthe ITAT it is seen that as far as the Assessee's Appeal ITA No. 3557/Del/2013 is concerned, the Assessee had raised grounds 2&4in the said appeal which the ITAT found were not taken either before the Assessing Officer (AO) or the Commissioner of Income Tax (Appeals)[ClT (A)] on the validity of the re-opening of the assessment under Section 147 and also challenging the power of the authority for sanctioning notices under Section 148 ofthe Act.In para 12 of the impugned order,the ITAT remanded the matter to the file ofthe AO for a fresh adjudication on the above issues.
4. As far as the Assessee's Appeal ITA No. 3558/Del/2013 is concerned, here again the ITAT remanded the matter to the AO to examine the documents sought to be produced by the Assessee to prove the identity, genuineness and creditworthiness ofthe share Applicants who purportedly contributed share application money to the Assessee in the sum of Rs. 90 lakhs.
5. The Court is now informed that pursuant to the above remands on 3F' December,2018 the AO has passed separate orders for the AYs 2007-2008 and 2009-2010 again answeringthe said issues againstthe Assessee.
6. In that view of the matter, the present appeals have been rendered infinctuous and are dismissed as such.
S.MURALIDHAR I.S.MEHTA,J. MAY 21,2019 rrm