TaxTMI 
TaxTMI 
2018 (12) TMI 1142
X X X X Extracts X X X X
X X X X Extracts X X X X
....8-1999. Since common issue is raised in all these appeals, they were heard together and are being disposed by this consolidated order. 2. The solitary issue argued by the learned AR was whether the assessment orders completed for assessment years 1994- 95 to 1998-99, pursuant to the order of the ITAT dated 08.03.2007 is barred by limitation u/s 153(2A) of the I.T.Act. 3. The brief facts of the case are as follows:- The assessee is an individual and proprietor of a concern known as M/s.Fair Pharma. For the assessment years 1994- 95 to 1998-99, the assessment orders were completed, wherein among other additions, foreign gifts received by the assessee was assessed as `income from business'. The addition of foreign gift under the head ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....see was rejected by the Assessing Officer by holding that no fresh assessment order was passed in pursuant to the order of the Tribunal passed u/s 254 of the I.T.Act. According to the Assessing Officer, the Tribunal has not set aside or cancelled the earlier assessment order, and therefore, the original assessment never ceased to operate. The relevant finding of the Assessing Officer, rejecting the argument of the assessee that the assessment pursuant to the Tribunal order is barred by limitation by virtue of section 153(2A) of the I.T.Act reads as follows:- "3.2 The plea that provisions of Sec.153(2A) are applicable in this case cannot be accepted. In that section it is laid down that `an order of fresh assessment' in pursuance of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 6. Aggrieved by the order of the CIT(A), the assessee has filed the present appeals before the Tribunal. As regards grounds raised with regard to the issue on merits, no arguments were raised by the assessee. The assessee has raised additional ground of appeal and they read as follows:- "The Assessing Officer has gone wrong and the Commissioner of Income Tax Appeals has gone wrong in confirming the validity of the assessment without considering the facts that the assessment is barred by limitation as per provisions of section 153(2A) of the Act." "The grounds of appeal regarding the time barring of the assessment was omitted to be included in the original Grounds of Appeal by an inadvertent omission and the appellant may....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ax (Appeals) rejected the claim of the appellant regarding time barring as per para 6 (Page 4) of the Appellate Order. 7. In view of the provisions of the Act in Section 153(2A), I may humbly submit that the orders of the Assessing Officer is barred by limitation and liable to cancelled." 8. In support of the above written submission, the learned Counsel for the assessee had relied on the unreported judgment of the Hon'ble jurisdictional High Court in the case of Dr.R.P.Patel v. ACIT [WP(C) No.29193 of 2008 (A) - order dated 9th March, 2015]. 9. The learned Departmental Representative present supported the orders of the Assessing Officer and the CIT(A). 10. We have heard the rival submissions and perused the material on re....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... sub section (3) of Section 153 applies to a different situation where only a consequential order has to be passed in implementation of a direction issued by the appellate forum. In the present case, as already found above the direction was to consider the issue afresh. Therefore, Section 153(2A) of the Act is attracted. In view of the above, this is a case in which the Assessing Officer ought to have passed a consequential order within the time limit stipulated. Since no such order was passed the petitioner is entitled to succeed. In view of the above findings the writ petition is allowed. It is held that in so far as the issue that was remitted to the respondent Assessing Officer for fresh consideration, the time bar contained in....