Pr. Commissioner Of Income Tax-6 v. Nazar Trading Pvt. Ltd.

Signed By:RAM DATT Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing.

$-30 to 35 *

IN THE HIGH

COURT OF DELHI AT NEW DELHI + ITA 1037/2017 + ITA 1038/2017 + ITA 1039/2017 + ITA 1040/2017 + ITA 1041/2017 + ITA 1043/2017 PR. COMMISSIONER OF INCOME TAX -6 Appellant Through Mr. Asheesh Jain, Sr. Standing Counsel versus NAZAR TRADING PVT. LTD.

Respondent Through Mr. Prakash Kumar and Mr. Rupinder Kumar Aggarwal, Advs.

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

ORDER

% 09.07.2018 Learned counsel for the respondent/assessee on instructions states that the present appeals may be allowed without framing substantial question of law and the matter may be remanded to the Assessing Officer to pass a fresh assessment order. He also states that this statement is being made in the light of the judgment of Delhi High Court in ITA No. 727/2015, Pr. Commissioner of Income Tax06 vs. Matchless Glass Services Pvt. Ltd. decided on 18.12.2015. Counsel for the appellant/revenue states that in view of the statement made by the respondent, they have no objection in case

matters are remanded to the Assessing Officer for a fresh decision. Recording the aforesaid statement, the present appeals are allowed, the assessment order and the Appellate Orders including the impugned order of the Tribunal will be treated as set aside and the matter is remanded to the Assessing Officer for fresh adjudication/decision.

We also clarify that we have not expressed any opinion on merits.

Dasti.

I - SANJIV KHANNA, J P CHANDER SHEKHAR, J JULY 09, 2018 b