2012 (6) TMI 355

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.... Act') is directed against the judgment and order dated 20.07.2009 as passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ('the ITAT') in Income Tax Appeal No.319/JU/2008 relating to assessment year 2005-06. 3. After having heard the learned counsel for the parties and having perused the material placed on record including that related to the subsequent events, we are satisfied that this appeal, essentially against the order of remand, has been rendered infructuous. Thus, dilatation on all the factual aspects does not appear necessary. A brief reference to the relevant background aspects would suffice. 4. In the assessment proceedings for the assessment year 2005-06, the appellant-assessee, who is engaged in the activi....

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....sessing Officer for de novo consideration of this issue in the light of submissions made by assessee before him that was extracted from pages 2 to 16 in the Assessment order as well as the decision of the Hon'ble Jurisdictional High Court of Rajasthan in the case of Arihant Tiles and Marbles and this Bench order in the case of Madhav Marbles, and also verify the various activities alleged to have been carried out by the assessee as to they will amount to 'manufacture' or not by physically verifying the factory premises of the assessee with reference to the books of account maintained by the assessee, and pass necessary consequential order as per law, of course, strictly following the principles of natural justice. The assessee is also hereb....

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.... of the appellant-assessee and then, passed the order on 30.12.2010 in favour of the assessee with reference to the order passed by the Hon'ble Supreme Court in [ITO v. Arihant Tiles & Marbles (P.) Ltd., [2010] 320 ITR 79/186 Taxman 439. 10. A copy of the order dated 30.12.2010 has been placed on record whereform it is noticed that the AO has, inter alia, observed and held as under:-" "In compliance of the ITAT order, visit of the factory of the assessee has been carried out to inspect the operations carried out by the assessee. On physical inspection and also based on detailed submissions made by the assessee which also includes step by step manufacturing process with flow Chart and also depicted with photographs placed on record, it....