2018 (7) TMI 1626

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..... SHINDE, JJ. Mr. Arvind Pinto, for the Appellant. Mr. Rahul Hakani, for the Respondent. P.C.: These three Appeals under Section 260A of the Income Tax Act, 1961 (the Act), challenge the order dated 16.4.2015 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 16.4.2015 is in respect of Assessment Years 2005-06, 2006-07 and 2007-08. Thus, the three appe....

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....der of the Assessing Officer and restored it to him for deciding the above two issues for grant of benefit of Section 80IB(10) of the Act. This in accord with the decision of its Special Bench in the case of Brahma Associates 119 ITD 255. 4. The Assessing Officer while giving effect to the order dated 29.10.2010 of the Tribunal under Section 143(3) read with Section 254 of the Act has now rejec....

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....venue carried the issue in the appeal before the Tribunal. The impugned order of the Tribunal while dismissing th appeal, held as under: "8. We have heard the rival submissions and carefully perused the record. As could be noticed from the order of the learned CIT(A), when there is a specific direction to the AO by the ITAT to follow the Special Bench decision of ITAT it has to be assumed that ....

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....order accordingly." 7. The above observations of the Tribunal in the context of the present facts are unexceptional. The officers of the Revenue cannot defy directions of the Tribunal and agitate new issues which result in unnecessary harassment and inconvenience to taxpayers. The Assessing Officer was bound by the directions given in the first order dated 29.10.2010 of the Tribunal. The Ass....