ITO Vs Hagamilaldak Gouthamchand (ITAT Bangalore)
Second OGE Held Non-Est – AO Cannot Pass Two Orders u/s 143(3) r.w.s. 254 for Same AY – Revenue Appeals Dismissed – ITAT Bangalore
In ITA Nos.2087 & 2088/Bang/2025, AYs 2006-07 & 2007-08, the Tribunal dealt with Revenue appeals challenging CIT(A)’s order which had quashed a second assessment passed after ITAT remand. Initially, pursuant to earlier ITAT directions, the AO passed an Order Giving Effect (OGE) dated 12.05.2017, granting relief and lifting property attachments. Subsequently, the AO again issued notices and passed another order dated 29.12.2018 u/s 143(3) r.w.s. 254, reiterating additions.
ITAT held that once an OGE had already been passed implementing the Tribunal’s directions, passing a second OGE for the same assessment year is without jurisdiction. The Act does not permit two parallel orders giving effect to ITAT directions, and the second order effectively amounted to an impermissible review of the earlier order. The argument that the first OGE was only for demand reduction was rejected, as no such provision exists under the Act.
Accordingly, the Tribunal upheld CIT(A)’s finding that the second order was non-est in law, dismissed both Revenue appeals, and confirmed that only one valid OGE can survive for a particular assessment year.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
