9911796707
TMI Blog2021 (10) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... rient (India) [ 2020 (10) TMI 750 - ITAT DELHI] As apparent that the learned Commissioner has neither applied its mind to the controversy at hand nor passed a reasoned order. Accordingly, the impugned order dated 31st March, 2021 is set aside and the matter is remanded back to the respondent-PCIT, Delhi-7 for passing a reasoned order within six weeks after giving an opportunity of hearing to the petitioner. This Court clarifies that it has not expressed any opinion on merits of the controversy. All rights and contentions of the parties are left open. - W.P.(C) 11083/2021 & C.M.No.34159/2021 - - - Dated:- 30-9-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through Mr. Kamal Sawhney wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arely covers the issue raised by the Petitioner. He states that the Respondent has decided not to follow a binding decision by simply stating that the department had yet to make up its mind about filing an appeal against Giesecke Devrient (India) (supra). He points out that this is in gross violation of judicial discipline even after not being able to refute that the said decision was squarely applicable to the Petitioner. 4. Learned Counsel for the Petitioner relies on the decision in Riso India Private Limited v. PCIT, W.P.(C) 6809/2021 wherein this Court has quashed an identical order under Section 264 of the Act. 5. Issue notice. Mr. Sunil Kumar Agrawal, learned counsel for respondents, accepts notice. He submits that the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are based on the discussion in the aforesaid order of ITAT in the case of M/s Giesecke Devrient [India] Pvt. vs. Addl. CIT, Special Range-04, New Delhi [ITA No.7075/DEL/2017]. However, I note that this judgment was delivered on 13.10.2020 and the Income Tax Department still has time to take decision on filing of appeal, if any, against the said judgment. As such, it cannot be said that the Department has accepted or acquiesced in the judgment of ITAT on the above issues on merit, and the legal position of the question involved is not yet settled. Hence a remedy under Section 264, as requested, is pre-mature. 8. As such, without going into the merits of the grounds raised by the assessee, I, in view of the above facts and legal po ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
