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HC determined the ITAT's decision to remand the matter to CIT(A) was improper when the issue was purely legal under Rule 27. Given ITAT had acknowledged the legal nature of the dispute and the appellant's valid invocation of Rule 27, remanding would only prolong litigation through additional appeal rounds. The HC set aside ITAT's remand order, directing ITAT to adjudicate the merits itself. The ruling emphasizes judicial efficiency by avoiding unnecessary procedural delays when the tribunal has jurisdiction and capability to resolve the substantive legal questions directly.
HC determined the ITAT's decision to remand the matter to CIT(A) was improper when the issue was purely legal under Rule 27. Given ITAT had acknowledged the legal nature of the dispute and the appellant's valid invocation of Rule 27, remanding would only prolong litigation through additional appeal rounds. The HC set aside ITAT's remand order, directing ITAT to adjudicate the merits itself. The ruling emphasizes judicial efficiency by avoiding unnecessary procedural delays when the tribunal has jurisdiction and capability to resolve the substantive legal questions directly.
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