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TMI Blog2022 (4) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... unal shall decide the matter afresh and shall after affording an opportunity of hearing to the parties, shall record a finding whether the assessee has complied with the conditions laid down in the Industrial Park Scheme, 2002 and whether the assessee is eligible to claim deduction under Section 80IA(4)(iii) - This specific direction of this Court ought to have been complied with, in stricto sensu, by the Tribunal being the last fact finding authority. The Tribunal in second round of litigation instead of analyzing the material facts available on record has remanded the matter to the Assessing Officer which cannot be approved by this Court. When a direction is issued by the jurisdictional High Court, the Tribunal is expected to comply wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in building, promoting and developing of land. Relating to the assessment year in question, the appellant filed its return of income and claimed deduction under Section 80IA(4)(iii) of the Act. The Assessing Officer completed the assessment under Section 143(3) of the Act and disallowed the claim made by the assessee, against which the appeal was filed before the CIT (Appeals), who by an order dated 28.03.2013, placing reliance on the decision of the Income Tax Appellate Tribunal, Bengaluru, in the case of Primal Projects (P) Ltd., (139 TTJ 233), held that the assessee is entitled to deduction under Section 80IA(4)(iii) of the Act and directed the Assessing Officer to grant deduction. Being aggrieved, the revenue filed an appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter afresh and shall after affording an opportunity of hearing to the parties, shall record a finding whether the assessee has complied with the conditions laid down in the Industrial Park Scheme, 2002 and whether the assessee is eligible to claim deduction under Section 80IA(4)(iii) of the Act. 3. Pursuant to the said order passed by this Court, the Tribunal has passed the impugned order remanding the matter to the Assessing Officer for re-consideration. Being aggrieved by the said order of the Tribunal, the assessee has preferred this appeal raising the following substantial questions of law: 1. Whether in the facts and circumstances of the case, Tribunal erred in giving a perverse finding contrary to the records resulting i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the factual aspects indeed were required to be considered by the Assessing Officer as no factual finding was given either by the Assessing Officer or the CIT (Appeals) inasmuch as the claim of the assessee that each industry is an independent and separate unit, capable of functioning on its own. Even as regards the applicability of Primal Projects (P) Ltd., referred to, by the assessee requires to be analysed by the Assessing Officer depending upon the factual aspects. Hence, no exception can be found with the impugned order. Accordingly, seeks for dismissal of the appeal. 6. We have carefully considered the arguments advanced by the learned counsel appearing for the parties and perused the material on record. 7. It is ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly, remanding the matter to the Assessing Officer is not the solution to the litigation which would open a third round of litigation making the assessee to suffer and the same is nothing but harassment to both the parties, unnecessarily delaying the entire process of adjudication. Hence, without answering the substantial questions of law, we deem it appropriate to set aside the order impugned and remand the matter back to the Tribunal to consider the directions issued by this Court in ITA No.3/2015 dated 09.11.2020 in letter and spirit and comply the same in an expedite manner in accordance with law. 9. Hence, the following ORDER i) The order dated 10.08.2021 passed by the Income Tax Appellate Tribunal, B Bench, Bangalore in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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