ITA No.299 of 2009 (O & M) ::1:: IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: September 19, 2013 1. ITA No.299 of 2009 (O & M) Commissioner of Income-tax, Hisar .... Appellant Versus Shri Zora Singh Prop., M/s Zora Singh & Co., Uchana Mandi, Jind .... Respondent 2. ITA No.300 of 2009 (O & M) Commissioner of Income-tax, Hisar .... Appellant Versus Shri Zora Singh Prop., M/s Zora Singh & Co., Uchana Mandi, Jind .... Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE JASPAL SINGH Present: Mr. Tajinder K. Joshi, Advocate, for the appellant-revenue. Mr.Ravi Shankar, Advocate, for the respondent-assessee. **** AJAY KUMAR MITTAL, J.
This order shall dispose of two ITA Nos.299 and 300 of 2009 as according to the learned counsel for the parties, identical issues are involved therein. For brevity, the facts are being taken from ITA No.299 of 2009.
2. The appellant-revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 (for short 'the Act') against the order of the Income Tax Appellate Tribunal (for short 'the ITAT'), Chandigarh Bench “B”., Chandigarh dated 10th October, 2008 passed in ITA No.715/CHD/2008 for the assessment year 2003-04. Kaur Sukhpreet 2013.09.24 16:27 I attest to the accuracy and integrity of this document Chandigarh ITA No.299 of 2009 (O & M) ::2::
3. The revenue has claimed the following substantial questions of law:- “(A) Whether on the facts and in the circumstances of the case, the ld. ITAT is right in law in confirming the orders of the ld. CIT(A), who had set aside the orders of the assessing officer with the direction to examine the matter afresh after taking into account the books of accounts of the assessee particularly when power to set aside the case by the CIT(A) has been withdrawn with effect from 01.06.2011 by making amendment through Finance Act, 2001 ?. and (B) Whether on the facts and in the circumstances of the case, Hon'ble ITAT was right in law in directing the assessing officer to examine the matter afresh after taking into account the book of accounts before the assessing officer despite sufficient opportunities and also that ld. CIT(A) in para 4.1 of his order had recorded the observation that the appellant appears to have deliberately not produced books of accounts before the A.O. for examination ?.
4. Learned counsel for the respondent-assessee stated that the Tribunal vide the order impugned herein had remanded the case to the assessing officer to examine the matter afresh after taking into account the books of account of the assessee for the concerned assessment years which will be produced by the assessee.
5. It was submitted by learned counsel for the respondent- assessee that after the remand, a fresh assessment order has been passed by the assessing officer and the said proceedings had finally been decided by the Tribunal on 17th May, 2012 in favour of the Kaur Sukhpreet 2013.09.24 16:27 I attest to the accuracy and integrity of this document Chandigarh ITA No.299 of 2009 (O & M) ::3:: respondent-assessee. He urged that in view thereof, the present appeals have been rendered infructuous and the same may be disposed of as such.
6. On the other hand, learned counsel for the appellant- revenue, however, submitted that he has not been able to get any instructions from the department in this regard.
7. In view of the statement made by learned counsel for the respondent-assessee, the present appeals are disposed of as having been rendered infructuous. It shall, however, be open to the appellant-revenue to move an application for revival of the appeals in case something survives therein. (AJAY KUMAR MITTAL) JUDGE (JASPAL SINGH) JUDGE September 19, 2013 sukhpreet Kaur Sukhpreet 2013.09.24 16:27 I attest to the accuracy and integrity of this document Chandigarh