IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.204 OF 2013 Commissioner of Income Tax-10 Appellant vs M/s Uday Plasto Products P.Ltd Respondent Mr.Tejveer Singh for Appellant Mr.V.S.Hadade for Respondent CORAM: M.S.SANKLECHA & G.S.KULKARNI, JJ DATE: 19TH JANUARY 2015 P.C. 1. This Appeal is filed by revenue under section 260A of Income Tax Act, 1961 challenges order dated 8th February, 2012 passed by Income Tax Appellate Tribunal (Tribunal). relevant Assessment year is A.Y.2008 09. 2. Appellant has framed following questions of law for our consideration : (a) Whether on facts and in circumstances of case and in law, Tribunal is justified in remitting matter back to file of AO ? (b) Whether on facts and in circumstances of case and in law, Tribunal is justified in allowing another opportunity to assessee for compliance as action of Hon'ble ITAT has resulted in violation of provisions of Rule 46A as same could have been decided by CIT (A). ::: Uploaded on - 22/01/2015 ::: Downloaded on - 09/04/2020 07:54:12 ::: Rng 2 itxa.204.13.doc 3. We find that by impugned order while restoring matter to Assessing Officer records as under: From above part of order of CIT (A) it is manifest that assessee has leaded before CIT (A) for seeking one more opportunity to file necessary details and explanation and CIT (A) has rejected plea of assessee summarily without going into merits of case of assessee. Accordingly, in interest of justice, we are of considered opinion that assessee be given one more opportunity to file necessary details and explanation in support of its case. Hence, we remit matter back to record of Assessing Officer for affording reasonable opportunity to assessee to file necessary details and explanation and thereafter Assessing Officer has to pass fresh order in accordance with law. 4. We are unable to understand grievance of revenue to aforesaid directions of impugned order. In any case, issue has merely been restored to Assessing Officer for fresh consideration after giving reasonable opportunity to assessee to file its explanation. 5. In view of above, questions as formulated do not give rise to any substantial questions of law. Accordingly, Appeal is dismissed. (G.S.KULKARNI, J) (M.S.SANKLECHA, J) Uploaded on - 22/01/2015 Downloaded on - 09/04/2020 07:54:12 Rng 3 itxa.204.13.doc Uploaded on - 22/01/2015 Downloaded on - 09/04/2020 07:54:12 Rng 4 itxa.204.13.doc Uploaded on - 22/01/2015 Downloaded on - 09/04/2020 07:54:12 Commissioner of Income-tax-10 v. Uday Plasto Products P. Ltd