TMI Blog2014 (2) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... in India attract tax under the Income Tax Act - The order of the CIT(A) set aside and the matter remitted back to the AO for fresh adjudication – Decided in favour of Assessee. - I.T.A. Nos. 139-144/Coch/2013, I.T.A. Nos. 147-152/Coch/2013 - - - Dated:- 2-8-2013 - Shri N. R. S. Ganesan, JM And B. R. Baskaran, AM,JJ. For the Petitioner : Shri Vivek C. Govind, CA For the Respondent Assessee by Smt. S. Vijayaprabha, Jr. DR ORDER Per B. R. Baskaran, Accountant Member:- All these appeals filed by the assessees and the Revenue are directed against the orders passed by the Ld. CIT(A)-II, Kochi in the respective hands of the assessee for the assessment years mentioned above. All these appeals were heard together and are being d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the assessee's own case (supra) the assessments, which we find to have been framed by invoking the provisions of section 147 of the Act for all but the last two years, would have to be made by deleting the entire income attributable to the services performed in India in relation to the foreign remittances. In fact, for all we know, the Hon'ble Court may have even quashed the assessments, though the assessee has not stated so. However, the copy of its order disposing the assessee's writ petition being not on record we are unable to issue any final directions in this regard. The matter shall thus have to necessarily travel to the assessee authority to act in compliance with the directions of Hon'ble Court with regard to the assessment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Tribunal, vide its order dated 24/05/2013 is extracted below:- "3. However, now it is pointed out by the Ld A.R that the Tribunal has, in fact, remitted the matter back to the file of the Assessing Officer with a direction to follow the decision rendered by the Hon'ble Delhi High Court in the assessee's own case. In this regard that Ld Counsel invited our attention to paragraph no.4.3 of the order dated 31.3.2010 passed by the Tribunal. He further submitted that the Tribunal, for academic interest only, confirmed the order of the Ld. CIT(A) in estimating the gross income at 110% of the expenditure. Accordingly, he submitted that the finding given by the Tribunal for academic interest, should not have been taken note of by the Tribunal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on record we are unable to issue any final directions in this regard. The matter shall thus have to necessarily travel to the assessee authority to act in compliance with the directions of Hon'ble Court with regard to the assessment of the impugned income deleting the same altogether if that is what the Hon'ble court has held. Further, we are also conscious of the fact that the Revenue may not accept the said order and may contest the same before the Apex Court. As such, to safe guard the interest, it is also held that the impugned assessment(s) would be subject to any modification in the Order of trh Hon'ble Delhi High Court as directed under a due process of law". 6. Consistent with the view taken by the Co-ordinate bench in the cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Appeals as infructuous leaving it open to the Revenue to move application before this Court for reopening the appeals in the event the Supreme Court allows the SLP filed by the Revenue. In the event of re-opening of appeals, both sides are free to argue on merits of the appeals at that time." Thus, it is seen that the Hon'ble jurisdictional High Court has chosen not to disturb the finding given by the Tribunal. 6. Accordingly, consistent with the view taken by the Co-ordinate bench as well as this bench in the cases cited above, we set aside the impugned orders passed by Ld. CIT(A) and remit the matters back to the file of the Assessing Officer in all the cases with a direction to follow the decision rendered by the Hon'ble Delhi High ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
