Income Tax Appellate Tribunal - Chandigarh
Dcit, Spl. Range, Patiala vs Maharaja Amrinder Singh, Huf , Patiala on 13 July, 2017
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IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCHES, CHANDIGARH
BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER &
MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER
WTA No. 39/Chd/1996
Assessment Year: 1987-88
The DCIT, Vs. Sh. Amrinder Singh HUF
Special Range, of Late H.H. Yadwindra Singh,
Patiala Patiala
WTA No. 40/Chd/1996
Assessment Year: 1992-93
The DCIT, Vs. Maharaja Amrinder Singh
Special Range, Patiala Karta of HUF of Late Shri
Yadwindra Singh, Patiala
Appellant By : Sh. K.P.Bajaj
Respondent By : Smt. C. Chanderkanta
WTA No. 108/Chd/1994
Assessment Year: 1984-85
The DCIT, Vs. Sh. Amrinder Singh, Karta of
Special Range, HUF of Late Maharaja Yadwindra
Patiala Singh, Patiala
WTA No. 111/Chd/1994
Assessment Year: 1985-86
The DCIT, Vs. Sh. Amrinder Singh Karta of
Special Range, HUF of Late Maharaja Yadwindra
Patiala Singh, Patiala
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WTA No. 113/Chd/1994
Assessment Year: 1986-87
The DCIT, Vs. Sh. Amrinder Singh Karta of
Special Range, HUF of Late Maharaja Yadwindra
Patiala Singh, Patiala
WTA No. 116/Chd/1994
Assessment Year: 1989-90
The DCIT, Vs. Sh. Amrinder Singh HUF
Special Range, of Late H.H. Yadvinder Singh,
Patiala Patiala
(Appellant) (Respondent)
Date of hearing : 04.07.2017
Date of Pronouncement : 13.07.2017
ORDER
Per Bench:
The present Wealth Tax appeals have been preferred by the Revenue against the separate orders of Commissioner of Wealth Tax(A), [hereinafter referred to as CWT(A)], Patiala dated 30.01.1996 (in WTA Nos. 39 & 40/Chd/1996) and dated 26.09.1994 (in WTA No. 108 & 111/Chd/1994) and dated 4.10.1994 (in WTA Nos. 116/Chd/1994).
2. Both the Ld. Representatives of the parties have submitted that the matter in relation to the identical issue for another assessment years travelled up to the Hon'ble Supreme Court and in the light of the order of 3 the Hon'ble Supreme Court passed in Civil Appeal No. 3101 of 2005 and others, dated 24.2.2009, the matter in these appeals is also liable to be restored to the file of the Assessing officer for re-adjudication. They have also relied upon the decision of the Tribunal passed n WTA No. 45/Chd/1993 and others dated 22.12.2009 in relation to assessment years 1981-82, 1988-89, 1990-91 & 1991-92, wherein the Tribunal vide consolidated order dated 22.09.2009 has set aside the orders of the CWT(A) and has restored the matter to the file of the Assessing officer to be decided afresh in the light of the decision of the Tribunal passed in WTA Nos. 19 & 20/Chd/1979 and others dated 20.8.2009, wherein the Tribunal further replying upon the decision of the Hon'ble Supreme Court has restored the matter involving identical issue to the file of the Assessing officer. The relevant part of the decision of Coordinate Bench of the Tribunal dated 22.12.2009 passed by the Tribunal in the case of assessees themselves is reproduced as under:-
3. Both the parties submitted that the matter is liable to be re-adjudicated at the level of the Assessing Officer because of the subsequent judgment of the Hon'ble Supreme Court in Civil Appeal No. 3101 of 2005 and others, dated 24.02.2009. The Hon'ble Supreme Court had considered the appeals arising from the judgement of the Hon'ble High Court dated 20.5.2004 in GTR No. 1 of 1983. In terms of the judgement of the Hon'ble Supreme Court, the matters were restored to the file of the Tribunal for adjudication afresh in the light of the directions contained therein. Accordingly, the Tribunal disposed of the appeals before it vide its order in GTA No. 1 9 &2 0 / C h a n d i / 1 9 7 9 a n d o t h e r s d a t e d 2 0 . 0 8 . 2 0 0 9 . I t was, therefore contended that the impugned assessment be carried out afresh in the light of the order of the Tribunal dated 20.08.2009 (supra).
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4. In view of the aforesaid factual matrix, which is agreed to by both the parties, the impugned orders of the CWT(Appeals) are set aside and the matter is restored to the file of the Assessing Officer to be decided in light of the decision of the Tribunal dated 20.08.2009 (supra).
5. Accordingly, the appeals of the Revenue are treated as allowed for statistical purposes, as announced in the Open Court in the presence of both the parties at the conclusion of the hearing on 22.12.2009.
4. As per the submissions of Ld. representatives of both the parties, the impugned order of the Ld. CWT(A) are hereby set aside and the matter in relation to the above captioned appeals is restored to the file of the Assessing officer to be decided afresh in terms of the above reproduced decision of the Tribunal dated 22.12.2009. Accordingly, all the appeals of the Revenue are treated as allowed for statistical purposes.
5. In the result, all the appeals preferred by the Revenue are allowed for statistical purposes.
Order pronounced in the Open Court on 13.07.2017..
Sd/- Sd/-
(ANNAPURNA GUPTA) (SANJAY GARG)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated : 13 t h July, 2017
Rkk
Copy to:
1. The Appellant
2. The Respondent
3. The CIT
4. The CIT(A)
5. The DR
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