THE ACIT, CORP CIRCLE-2(1), KOCHI, KOCHI vs. M/S.V GUARD INDUSTRIES LTD, KOCHI, KOCHI

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ITA 503/COCH/2017Status: DisposedITAT Cochin02 December 2019AY 2009-102 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the Revenue failed to challenge the CIT(A)'s decision regarding the invalidity of the reassessment. Since the grounds of appeal were not corrected despite opportunities, the appeal was dismissed in limine.

What were the facts?

The Revenue appealed against the CIT(A)'s order which decided both the reopening of assessment and the merits in favor of the assessee. The Revenue's grounds of appeal before the ITAT only challenged the merits, not the validity of the reassessment.

What were the issues?

Whether the Revenue's appeal can be decided on merits when the grounds of appeal do not challenge a key finding of the CIT(A) regarding the validity of reassessment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Chandra Poojari, AM & Shri George George K, JM

Hearing: 02.12.2019Pronounced: 02.02.2019

This appeal at the instance of the Revenue is directed against CIT(A)’s order dated 07.06.2017. The relevant assessment year is 2009-2010. The order of the CIT(A) arises out of the order of the Assessing Officer (dated 26.03.2015) passed u/s 143(3) r.w.s. 147 of the I.T.Act.

2.

In the impugned order both issues, namely, (i) reopening of assessment is invalid, and (ii) on merits, were decided in favour of the assessee by the CIT(A). However, we notice in the grounds raised by the Revenue before the ITAT, only grounds relating to the merits have been raised. We had given adequate opportunity to the Department to correct the grounds. This case has been adjourned from February 2018

2 M/s.V Guard Industries Limited. for correction of the grounds by the Revenue. We find that the Revenue has not corrected its grounds of appeal. Since there is no grounds challenging the decision of the CIT(A) for holding that the reassessment is bad in law, no purpose would be served by deciding this appeal of the Department on merits alone. Accordingly, this appeal of the Revenue is dismissed, in limine.

3.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced on this 02nd day of December, 2019.

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