Facts of the Case

The Revenue filed several appeals before the Delhi High Court against the orders of the Tribunal in relation to the respondent assessee. During the hearing, counsel for the assessee submitted that the appeals may be allowed and the matter remanded to the Assessing Officer for fresh assessment. This submission was made in light of a prior judgment of the Delhi High Court in a similar matter.

Issues Involved

  1. Whether the High Court is required to frame a substantial question of law when both parties agree for remand.
  2. Whether the assessment and appellate orders can be set aside based on consent of parties.
  3. Whether the matter should be remanded to the Assessing Officer for fresh adjudication.

Petitioner’s Arguments (Revenue)

  • The Revenue accepted the submission made by the assessee.
  • It was stated that the Revenue had no objection if the matter is remanded for fresh adjudication.

Respondent’s Arguments (Assessee)

  • The assessee requested that the appeals be allowed without framing any substantial question of law.
  • It was submitted that the matter may be remanded to the Assessing Officer for passing a fresh assessment order.
  • Reliance was placed on the Delhi High Court judgment in Pr. Commissioner of Income Tax-06 vs Matchless Glass Services Pvt. Ltd. (2015).

Court Order / Findings

  • The Delhi High Court recorded the statements made by both parties.
  • The Court allowed the appeals.
  • The assessment order, appellate orders, and the Tribunal’s impugned order were set aside.
  • The matter was remanded to the Assessing Officer for fresh adjudication.

Important Clarification by Court

  • The Court expressly clarified that it has not expressed any opinion on the merits of the case

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2018:DHC:8307-DB/SKN09072018ITA10432017_145645.pdf

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