TMI Blog2013 (10) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... e orders passed therein are subject matter in ITA No.199/2010. - appeal filed by revenue dismissed. - ITA NO. 811,812/2008 - - - Dated:- 4-9-2013 - Dilip B Bhosale And B Manohar, JJ. For the Appellant : Sri K V Aravind, Adv. For the Respondent : Sri A Shankar M Lava, Advs. JUDGEMENT:- PER : Dilip B Bhosale Heard learned counsel for the parties. 2. I.T.A.No.812/2008 has already been admitted by this Court vide order dated 13.12.2010 on the following substantial questions of law:- 1) Whether the Tribunal was correct in holding that the order of the Appellate Commissioner should be setaside and the assessee should be given an opportunity to agitate the matter on merits by treating the auction sale proceeds as ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed against the order dated 09.04.2008 passed by the Income Tax Appellate Tribunal, Bangalore Bench B (for short the Tribunal ), whereby, Misc.Petition No.119(Bang)/2007 in ITA No.634(Bang)/2006 was allowed to the extent indicated in the said order. ITA No.811/08 is directed against the order dated 11.04.2008 passed by the very same Tribunal in ITA No. 634(Bang)/2006, whereby, the appeal filed by the respondent-assessee was allowed for statistical purpose only. 7. ITA No.812/08 is arising from the assessment order dated 25.03.2004, whereby, the Assessing Officer proceeded to determine income of the assessee as Rs.4,09,87,500/-. The order of the Assessing Officer was carried in ITA No.247/2004-05 before the 1st Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed by the Revenue in this Court and it was admitted on the aforementioned questions of law. When ITA No.812/08 was admitted, no interim order was passed by this Court, and in view thereof, ITA No.634/Bang/2006, which came to be restored vide order dated 09.04.2008, was heard and disposed of by order dated 11.04.2008, whereby, the matter was remanded to the 1st Appellate Authority for deciding the appeal bearing ITA No.247/2004-05 on merits. The order remanding the matter by the Tribunal vide order dated 11.04.2008 is under challenge in ITA No.811/08. 10. It is pertinent to note that after remand, though ITA No.812/08 was pending for final hearing and ITA No.811/08 was pending for admission, the 1st appellate Authority proceeded to h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
