Order passed by the Tribunal in remand proceedings during pendency of SLP-Remedy available was filing ITA before High Court
ABCAUS Case Law Citation:
ABCAUS 2892 (2019) (04) SC
In the instant case, the Hon’ble High Court had remanded the case to the Tribunal on the issue of deduction u/s 10A of the Income Tax Act, 1961 (the Act) in terms of 2001 amendment.
The assessee had approached the Hon’ble Supreme Court by way of Special Leave against the said order of the High Court whereby the matter was remitted back to the Tribunal for reconsideration.
However, pending the special leave petition, the Tribunal, in pursuance of the impugned order remanding the case, had passed the final order in the instant matter.
The Hon’ble Supreme Court opined that in such case the remedy available to the aggrieved was by way of filing an appeal under Section 260-A of the Income Tax Act, 1961 before the jurisdictional High Court against the said order.
In view of the above, the Hon’ble Supreme Court declined to interfere with the impugned order passed by the High Court which stood complied with by the Tribunal