TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 776
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....ncome Tax<br>HON'BLE MR. JUSTICE D K SINGH AND HON'BLE MR. JUSTICE VENKATESH NAIK T For the Appellant: (By Sri. S Parthasarathi Along with Jinita Chatterjee, Advocates), (By Sri. A. Shankar, Senior Counsel for Sri. S. Annamalai., Advocate) For the Respondent: (By Sri. Ravi Raj Y V And Sri M. Dilip, Advocates). CAV COMMON JUDGMENT (PER: HON'BLE MR. JUSTICE D K SINGH) This batch of Income Tax Appeals are directed against the common order dated 22.02.2021 passed by the Income Tax Appellate Tribunal, "C" Bench, Bangalore. 2. The Tribunal after considering the facts and circumstances of the case has set aside the orders of the CIT(A)-11 and remanded the matter back to the respective jurisdictional CIT(A) to decide t....
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....ders except for the assessment year 2012-2013, wherein a few of the addition was deleted in view of the substantial additions being upheld in the case of one Sri. Cheriyan Abraham. The assessee preferred appeal against the said order of predecessor CIT(Appeals) passed under Section 250 before the ITAT. The appeal was dismissed on 14.07.2017. However, the ITAT held that its order dated 14.07.2017 would not have a bearing on the Section 154 petition filed by the Assessee before the CIT (Appeals). 5. The Director General of Income Tax (Investigation), was of the opinion that CIT(A)-11 had passed an order under Section 154 r/w Section 250(1) on 29.12.2017 based on the assessee's submissions without making any analysis of the same and wit....
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....d to furnish a list of all appeals disposed of, in the month of June 2018 till date, immediately. 8. On 16.07.2018 in exercise of the powers conferred under sub-Section (2) and (3) of Section 120 of the IT Act and other enabling provisions in this behalf, the powers conferred on the Principal Chief Commissioner of Income Tax, Karnataka and Goa Region by the Notification No. 66/2014/F.No.279/Misc./66/2014-SO(ITJ) dated 13.11.2014 read with Notification No.2238(E) vide notification No. 69/2015, F.No. 187/30/2014(ITA.I) dated 17.08.2015 transferred all appeals pending from CIT(A)-11, Bengaluru, to the CIT(A)-12, Bengaluru, in the interest of Administrative convenience. 9. Admittedly, all orders passed in these appeals by the CIT(A)-11 ar....
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.... passed after 18.06.2018 by the CIT(A)-11 and remitted the matter back to the respective CIT(A) for decision afresh in accordance with law, after giving opportunity of hearing to all the parties. 12. The ITAT has also noticed that the CIT(A)-11 had passed 50 orders involving different assesses and different issues between 05.07.2018 to 13.07.2018 and that would be an impossible task for any appellate authority. 13. Heard Sri A. Shankar, learned Senior Counsel assisted by Sri S. Parthasarathi, learned counsel for the appellants. It is submitted that the orders passed after 18.06.2018 but before 16.07.2018 when the Principal Chief Commissioner of Income Tax transferred the pending appeals before the CIT(A)-11 to CIT(A)-12 cannot be said....
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....faction of the Director General of Income Tax (Investigation). The submission is that after 18.06.2018 any order passed by the CIT(A)-11 would be without jurisdiction and therefore, the ITAT has rightly set aside those orders on this ground alone and remanded the matter back to the CIT(A)-11 for fresh adjudication in accordance with law. It is further submitted that the assessees are in no manner prejudiced by the remand as they would be heard and their contentions would be taken note of, while passing a fresh order as directed by the ITAT, while remanding the matters back to the CIT(A). The learned counsel for the Revenue has further submitted that when the Appellate Commissioner CIT(A)-11 conduct was in cloud and he was facing the explana....