1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S).6053-6054 OF 2014 M/S. I.C.D.S. LIMITED APPELLANT(S) VERSUS COMMISSIONER OF INCOME TAX & ANR. RESPONDENT(S) ORDER 1. Heard counsel for parties. 2. For nature of order we propose to pass, it is unnecessary to dilate on factual matrix of case or analyse arguments advanced by both sides except to observe that we disagree with approach of High Court as well as Income Tax Appellate Tribunal, Bangalore. 3. In view of rival submissions and documents on which reliance has been placed by respective parties, we would deem it appropriate to relegate parties before First Appellate Authority. Be it noted that one of issues involved is about not extending opportunity to Signature Not Verified Digitally signed by CHARANJEET KAUR Date: 2020.02.13 18:07:20 IST appellant to cross-examine witnesses relied Reason: upon by Assessing Officer. If Department wants to rely on their evidence, it may be 2 necessary to provide opportunity of cross- examination of these witnesses to appellant, which can be done by First Appellate Authority itself, namely, Commissioner of Income Tax (Appeals)-I, Bangalore. We say so because both parties intend to rely on some additional documents and circumstances. First Appellate Authority may reconsider matter afresh on its own merits in accordance with law including by examining additional material/circumstances to be produced by parties. In other words, entire matter will have to be considered by First Appellate Authority afresh by giving fair opportunity to both sides to espouse their claim in remanded appeal(s). 4. Resultantly, we set aside impugned order of High Court dated 18.09.2007 as well as order(s) dated 29.06.2001 and 23.08.2000 passed by Income Tax Appellate Tribunal and Commissioner of Income Tax (Appeals)-I, Bangalore respectively and relegate parties before First Appellate Authority, namely, Commissioner of Income Tax-I, Bangalore for reconsideration of appeal(s) on its own merits in 3 accordance with law as aforementioned. appeal(s) be decided expeditiously. 5. Counsel for appellant had invited our attention to communication(s) dated 21.01.2020 and 06.02.2020 issued by Department vide DIN & Letter No. 1TBA/COM/F/172019-20/1024085523(1) calling upon appellant to pay arrears of demand and attachment notice under Section 226(3) of Income Tax Act. 6. We direct that Department shall not give effect to said communication(s) until decision on remanded appeal(s) by Commissioner of Income Tax (Appeals) is rendered and abide by that decision. 7. appeal(s) and pending applications are accordingly disposed of in above terms. ,J. (A.M. KHANWILKAR) ,J. (DINESH MAHESHWARI) NEW DELHI FEBRUARY 12, 2020 4 ITEM NO.101 COURT NO.7 SECTION IV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 6053-6054/2014 M/S. I.C.D.S. LIMITED Appellant(s) VERSUS COMMISSIONER OF INCOME TAX & ANR. Respondent(s) Date : 12-02-2020 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Appellant(s) Mr. Arvind P. Datar, Sr. Adv. Mr. K. V. Mohan, AOR Mr. R.K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. Rahul Kumar Sharma, Adv. For Respondent(s) Mr. S. Wasim A. Qadri, Sr. Adv. Mr. S.A. Haseeb, Adv. Mr. Bijan Ghosh, Adv. Mr. B. V. Balaram Das, AOR UPON hearing counsel Court made following ORDER appeals and pending applications are disposed of in terms of signed order. (NEETU KHAJURIA) (VIDYA NEGI) COURT MASTER COURT MASTER (Signed order is placed on file.) I.C.D.S. Limited v. Commissioner of Income-tax & Anr