Remand under Section 254(2) for merits consideration; tribunal to adjudicate undecided grounds and appeal withdrawn.

Impugned tribunal order in M.P. No.252/Bang/2017 is set aside and the matter is remitted for fresh disposal so that the Miscellaneous Petition under Section 254(2) of the Income-tax Act, 1961 is considered on its merits; consideration on remand will permit adjudication of grounds left undecided by the Tribunal. The Revenue and other parties are granted liberty to urge all contentions before the Tribunal in the remitted proceedings. Consequentially, ITA No.851/2017 is treated as dismissed as withdrawn, with the Tribunal directed to decide afresh after merits consideration of the Miscellaneous Petition.

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Issues: (i) Whether the order in M.P. No.252/Bang/2017 should be set aside and the matter remitted to the Tribunal for fresh disposal so that the Miscellaneous Petition filed under Section 254(2) of the Income-tax Act, 1961 is considered on merits; and consequentially whether ITA No.851/2017 may be dismissed as withdrawn.

Analysis: The appeal record shows that several grounds were not decided by the Tribunal in M.P. No.252/Bang/2017 and that a Miscellaneous Petition under Section 254(2) of the Income-tax Act, 1961 was filed seeking consideration of those grounds. Consideration of that Miscellaneous Petition on merits would permit adjudication of the undecided grounds. Liberty for the Revenue to urge its contentions on remand was addressed so that all parties may raise contentions before the Tribunal in the remitted proceedings.

Conclusion: The impugned order in M.P. No.252/Bang/2017 is set aside and the matter is remitted to the Tribunal for fresh disposal with a direction to consider the Miscellaneous Petition under Section 254(2) of the Income-tax Act, 1961 on merits; ITA No.851/2017 is dismissed as withdrawn; parties are permitted to urge all contentions before the Tribunal.

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