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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI GEORGE MATHAN, & SHRI A. MOHAN ALANKAMONY
आदेश / O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER:
the Order of the Commissioner of Income Tax (Appeals)-1, Chennai, in (New No.ITA83/CIT(A)-1/2013-14) dated 26.03.2015 for the AY 2007-08 & CO No.104/Mds/2015 filed by the assessee in Revenue’s appeal No.1643/Mds/2015.
Smt. R. Rajeswari, JCIT, represented on behalf of the Revenue and Shri V.S.Jayakumar, Adv., represented on behalf of the assessee.
It was submitted by the Ld.AR that in the Cross-Objection the assessee has challenged the re-opening of assessment. It was a submission that the issue of re-opening had been challenged before the Ld.CIT(A) also. It was a submission that the Ld.CIT(A) had granted relief to the assessee on merits against which the Revenue has filed the appeal in appeal No.1643/Mds/2015. It was a submission that the Ld.CIT(A) had not adjudicated upon the issue of re-opening. It was a submission that the issue raised in the Cross-Objection in regard to the re-opening may be to be restored to the file of the Ld.CIT(A) for re-adjudication after granting the assessee adequate opportunity having been heard.
ITA No.1643/Mds/2015 & CO No.104/Mds/2015 (in :- 3 -:
In reply, the Ld.DR submitted that the Ld.CIT(A) has granted relief to the assessee on merits and against such relief, the Revenue is on appeal. It was a submission that as the Ld.CIT(A) had granted relief on merits, he had not adjudicated on the issue of re-opening.
We have considered the rival submissions. A perusal of the Form- 36, in the grounds of appeal
filed before the Ld.CIT(A) shows that the assessee challenged the issue of re-opening of the assessment before the Ld.CIT(A) in Ground Nos.3 &
7. Admittedly, the Ld.CIT(A) has not adjudicated the issue of re-opening but has adjudicated on merits and granted relief to the assessee. Now, the assessee is also pressing for adjudication of the issue of re-opening. This being so, the issues in the Cross-Objection is restored to the file of the Ld.CIT(A) for adjudicating on the issue of re-opening more specifically Ground Nos.3 & 7 of the grounds of appeal before the Ld.CIT(A). As the issue of re-opening has been restored to the file of the Ld.CIT(A) for re-adjudication, the appeal filed by the Revenue in on merits is not being adjudicated.
Liberty is given to the Revenue to file a fresh appeal in respect of the relief granted by the Ld.CIT(A) in respect of the merits after the Ld.CIT(A) adjudicates on the issue of re-opening.
ITA No.1643/Mds/2015 & CO No.104/Mds/2015 (in :- 4 -:
In the result, the appeal filed by the Revenue and Cross-Objection filed by the assessee stands partly allowed for statistical purposes.
Order pronounced in the Open Court on July 13, 2017, at Chennai.