Karnataka Soaps and Detergents Ltd. vs Dy. CIT and Another

This appeal is by the assessee u/s 260-A of the Income Tax Act, 1961 (for short the Act) and relating to the assessment year 2003-04. The assessee is in appeal before this court notwithstanding the assessee has succeeded before the Appellate Tribunal, in the sense, the assessees appeal in ITA No. 303/Bang/2009 was allowed in terms of the order dated 4-2-2011 (copy at Annexure-A) and the matter was remanded to the assessing authority for de novo enquiry, after setting aside the orders of the assessing authority as well as appellate Commissioner.

Submission of G.V. Pramathi Das, learned counsel for the appellant is that the Tribunal was not justified in remanding the matter for de novo enquiry only on the flimsy reason that an earlier order of the Tribunal extending certain benefits which had been claimed by the assessee under the provisions of section 80HHC of the Act was not available before the assessing authority at the time when the assessment order was passed and therefore, while the matter was remanded, the order of the Tribunal based on which the assessee had claimed the benefit, in fact, is now subject matter of appeal before this court at the instance of the revenue in ITA No. 64 of 2011 and relating to earlier assessment years of the very assessee and therefore if this appeal is also admitted and tagged on to the other appeal, both can be disposed of satisfactorily etc. However, attractive submission of G.V. Pramathi Das, learned counsel for the appellant may look, we are afraid, we cannot have recourse to such course of action simply for the reason that an appeal u/s 260A of the Act is only on question of law and in our considered opinion, a remand order as one passed by the Appellate Tribunal at Annexure ''A does not rise to such questions of law as the very assessment order has been set aside and the matter remanded for de novo enquiry. However, in the meanwhile, either the law is settled by this court or even as is found by the Tribunal in the case of the very assessee for the earlier assessment years and that is in any way applicable for the subsequent assessment years also, it is open to the assessee to call in aid before the assessing authority, but that exercise cannot be undertaken by this court in an appeal u/s 260A of the Act and it is therefore, this appeal as also the application for condonation of delay are dismissed.