Facts of the Case

The present matter pertains to a batch of income tax appeals filed by the Revenue (PR. Commissioner of Income Tax-6) against the Respondent, Nazar Trading Pvt. Ltd., before the Delhi High Court.

During the hearing, counsel for the respondent/assessee, on instructions, submitted that the appeals may be allowed without framing any substantial question of law. It was further requested that the matter be remanded back to the Assessing Officer for passing a fresh assessment order.

This submission was made in light of the precedent laid down in Pr. Commissioner of Income Tax-06 vs. Matchless Glass Services Pvt. Ltd. (decided on 18.12.2015). The Revenue did not object to this course of action.

Issues Involved

  1. Whether the appeals could be disposed of without framing any substantial question of law.
  2. Whether the assessment orders and appellate orders could be set aside and remanded for fresh adjudication by the Assessing Officer.

Petitioner’s Arguments (Revenue)

  • The Revenue, through its counsel, did not raise objections to the request made by the respondent.
  • It accepted that the matter could be remanded for fresh consideration in view of the statement made by the assessee.

Respondent’s Arguments (Assessee)

  • The assessee requested that the appeals be allowed without framing substantial questions of law.
  • It sought remand of the matter to the Assessing Officer for fresh assessment.
  • Reliance was placed on the judgment in Pr. Commissioner of Income Tax-06 vs. Matchless Glass Services Pvt. Ltd..

Court Order / Findings

  • The Delhi High Court recorded the statement made by the respondent/assessee.
  • The appeals were allowed.
  • The assessment order, appellate orders, and the impugned order of the Tribunal were set aside.
  • The matter was remanded to the Assessing Officer for fresh adjudication/decision.

Important Clarification by the Court

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

Sections Involved

  • Income Tax Act, 1961 – (General appellate jurisdiction under Section 260A inferred from ITA proceedings)

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

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