TMI Blog2008 (3) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... t. JUDGMENT The judgment of the court was delivered by Rakesh Kumar Garg,J - The assessee has filed the present appeal under Section 260-A of the Income Tax Act, 1961 (for short' the Act') against the order of the Income Tax Appellate Tribunal, Delhi Bench Delhi (for short the "Tribunal") passed in I.T.A.No.5153/DEL/2004 dated 09.2.2007 for the assessment year 1996-97 raising the following substantial questions of law:- (i)"Whether the Tribunal is justified in having dismissed the appeal of the assessee as infructuous mechanically overlooking the legality and the merits ? (ii)"Whether the Tribunal order is sustainable against the provisions of section 153(2A) as per which the set aside proceedings are barred by limitation ? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the orders of Commissioner of Income Tax(Appeals) and assessment order and remanded the matter to the Assessing Officer for de novo assessment. The said appeal was decided by the Tribunal vide order dated 25.11.2005 , which reads as under:- "We therefore, set aside both the orders of the learned CIT(Appeals) and the assessment order and direct the Assessing Officer to frame the assessment de novo after allowing the assessee to produce computerized accounts and after making necessary inquiries and verification in relation thereto./ In view of these directions, it is not necessary to adjudicate upon the two issues raised by the revenue in this appeal." 4. It is also relevant to mention here that during the intervening period vide orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appeal, the Tribunal has taken note of the fact that vide order dated 25.11.2005 passed in ITA No.3682/Del/2000, the Tribunal has already set aside the order of assessment and de novo assessment by the Assessing Officer has been ordered. 7. Shri Pankaj Jain, Advocate, learned counsel for the appellant has argued that the Tribunal was not justified while dismissing the appeal of the appellant as infructuous, as the same has resulted into a miscarriage of justice to the assessee. He has further argued that the order of the Tribunal is in divergence to the rules of judicial consistency and the matter has been remanded mechanically to the Assessing Officer overlooking the period of limitation prescribed under Section 153(2)(a) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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