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IN THE HIGH COURT OF DELHI AT NEW DELHI
V. KAMESWAR RAO, VINOD KUMAR, JJ
ESCORTS KUBOTA LIMITED – Appellant
Versus
ADDL. CIT SPECIAL RANGE 3 – Respondent
| Table of Content |
|---|
| 1. petition filed with prayers for adjudication. (Para 1 , 2) |
| 2. arguments state the tribunal should decide the case instead of remanding. (Para 3 , 4) |
| 3. court observes remand order should be issued. (Para 5 , 6) |
O R D E R
% 01.09.2025
1. The petitioner has filed this petition with the following prayers:-
“A. Setting aside the impugned order, dated 19th March, 2025, passed by the Income Tax Appellate Tribunal, Delhi Bench-B, New Delhi, in ITA No.7394/Del/2019(A.Y. 2016- 2017), granting the Appellant's claim of Rs.47.64 Crores on account of commercial expediency.
B. In the alternative, setting aside the impugned order, dated 19th March, 2025, passed by the Income Tax Appellate Tribunal, Delhi Bench-B, New Delhi, in ITA No. 7394/Del/2019(A.Y.2016-2017), remanding the matter back, for adjudication afresh, by the ITA T, on the merits.”
2. Though, the prayers A and B have been made in the alternative, Mr Simran Mehta, learned counsel for the petitioner press the prayer B to contend that Income Tax Appellate Tribunal (ITAT) was not correct in remanding the matter to the Assessing Officer (AO). According to him, ITAT itself being the forum, which can consider and decide bot
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