9911796707
TMI Blog2012 (6) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... 70 OF 2009 - - - Dated:- 10-5-2012 - DINESH MAHESHWARI AND KAILASH CHANDRA JOSHI, JJ. Vineet Dave for the appellant. K.K. Bissa for the respondent. JUDGMENT This appeal has been placed on board for hearing attached with the other appeal (ITA No. 64/2009). However, the issues involved in these two appeals being different, ITA No.64/2009 has now been detached; and shall be considered separately. 2. This appeal (ITA No. 70/2009) by the assessee under Section 260-A of the Income Tax Act, 1961 ('the Act') is directed against the judgment and order dated 20.07.2009 as passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ('the ITAT') in Income Tax Appeal No.319/JU/2008 relating to assessment year 2005-06. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me into existence. The ITAT considered the facts of the case and found that neither the AO nor the CIT(A) had carried out the necessary inquiry to determine the nature of activity or the processes carried out by the assessee; and found it a fit case to be restored to the file of AO for de novo consideration, particularly on the nature of activity of the assessee. The ITAT ultimately observed and held as under:- " ..Therefore, we are of the considered view that this is a fit case to be restored to the file of the Assessing Officer for de novo consideration of this issue in the light of submissions made by assessee before him that was extracted from pages 2 to 16 in the Assessment order as well as the decision of the Hon'ble Jurisdictional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing is proved and hence, no need to remand the case for again examining the issue?" 8. A look at the aforesaid three questions makes it clear that essentially, the validity of the order of remand as made by the ITAT for finding out the nature of activities undertaken by the appellant-assessee is in question in this appeal. 9. However, it is pointed out by the learned counsel for the parties that pursuant to the order of remand, the AO indeed carried out the necessary inquiry on the nature of activities of the appellant-assessee and then, passed the order on 30.12.2010 in favour of the assessee with reference to the order passed by the Hon'ble Supreme Court in [ ITO v. Arihant Tiles Marbles (P.) Ltd., [2010] 320 ITR 79/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
