High Court of Judicature at Bombay · Judgments and reasoned final orders
Pr. Commissioner of Income Tax, Central-I, Mumbai v. Raj Enterprises
Income Tax Appeal No. 213 of 2024 ·
ITAT order remanding ex-parte CIT(A) appeal for AY 2016-17 for de-novo consideration in light of ITAT decision for AY 2011-12 raises no substantial question of law under section 260A.
1. FACTS OF THE CASE
For AY 2016-17, the Revenue filed an appeal under section 260A challenging the ITAT order dated 23.05.2023 whereby the Tribunal remanded the matter to the CIT(A) for de-novo consideration after granting a reasonable opportunity of hearing to the assessee, Raj Enterprises, and directed the CIT(A) to take into consideration the ITAT's decision for AY 2011-12.
2. DISCUSSION BY THE COURT
The Division Bench observed that since the ITAT had merely remanded the matter to the CIT(A) for de-novo consideration on the ground that the CIT(A)'s order for AY 2016-17 was an ex-parte order, no fault could be found with the Tribunal's order and no substantial question of law arose under section 260A.
3. JUDICIAL DECISION
Keeping all contentions of both the Revenue and the assessee on merits expressly open to be agitated before the CIT(A) in the de-novo proceedings, the High Court dismissed the Revenue's appeal with no order as to costs.
4. OUTCOME
In favour of the assessee (Raj Enterprises); Revenue appeal dismissed and de-novo remand before CIT(A) upheld.
5. AKHB REVIEW POINT
AKHB analysis: An ITAT order setting aside an ex-parte CIT(A) order and remanding for de-novo adjudication (even with a direction to consider an earlier year's ITAT ruling) does not give rise to a substantial question of law under section 260A.
Source and verification
Reviewed from the complete 2-page official High Court judgment PDF (20260611_HCBM020352362023.pdf, SHA-256: ab1ec1e140807e1f3fe50d632c798f681fe3704b62605b7183a37bb4bce346dc).
Original PDF: 2 pages · SHA-256: ab1ec1e140807e1f3fe50d632c798f681fe3704b62605b7183a37bb4bce346dc
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Refers to the Income-tax Act, 1961 and allied statutory rules/circulars as applicable to the relevant assessment years.
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