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आदेश/Order
Per Bench:
The present appeals have been preferred by the assessee for different
assessment years against the separate orders of the Commissioner of
Income Tax (Appeals)-2, Chandigarh [hereinafter referred to as ‘CIT(A)’].
First, we shall deal with the assessee’s appeal in ITA No.
1182/Chd/2017 for assessment year 2010-11.
In this appeal, at the outset, the Ld. Counsel for the assessee has
submitted that the assessee has assailed the order of the CIT(A) on legal
issue regarding validity of the reopening of the assessment, whereas, the
matter has been decided on merits in favour of the assessee. He has further
stated that since the Revenue has not filed any appeal on merits because of
the low tax effect, hence, at this stage he does not press this appeal and
seeks permission for withdrawal of the same. However, the Ld. Counsel
has submitted that the assessee reserves the right to agitate the issue
regarding the validity of reopening in matters relating to other assessment
years.
The Ld. DR has not objected to the above withdrawal of the appeal
and the same is dismissed and ‘withdrawn’, however, the assessee’s
right is reserved to agitate the legal issue in cases relating other
assessment years.
The appeal filed by the assessee is dismissed as ‘withdrawn’
ITA Nos.685 & 675/Chd/2018 for Assessment year 2009-10
These are cross appeals one by the assessee and other by the
Revenue. At the outset, Ld. Counsel for the assessee has submitted that a
ITA Nos. 1182/ Chd/2017, 685 & 675/Chd/2018- M/s Chitkara Educational Trust, Chandigarh 3
specific ground was taken before the Ld. CIT(A) regarding the validity of
the reopening of the assessment but the Ld. CIT(A) failed to adjudicate
upon the same. However, the case has been decided on merits in favour of
the assessee. The assessee, thus, has assailed the order of the CIT(A) for
non-adjudication on the legal issue regarding validity of the re-opening of
the assessment.
On the other hand, Revenue has come in appeal against the order of
the CIT(A) agitating the action of the CIT(A) in deleting the impugned
additions made by the Assessing officer while adjudicating on factual
matrix of the case. .
Both the Ld. representatives of the parties have submitted that since
the legal issue has not been decided by the CIT(A), hence, the matter may
be restored to the file of the CIT(A) for adjudication afresh. Shri Vineet
Krishan, Ld. Counsel for the assessee has also submitted that he will not
have any objection, if the issue on merits as agitated by the Revenue is
also restored to the file of the CIT(A) to be decided alongwith the legal
issue taken by the assessee.
In view of the above submissions, the matter in both the appeals is
restored to the file of the CIT(A) with a direction to adjudicate the same
afresh after taking into consideration the original ground of appeals taken
by the assessee in first appeal as well as grounds of appeal / issue raised
by the parties in the present appeals before us. Alongwith copy of the
order, grounds of appeal taken by both the parties in their appeals also to
be sent to the CIT(A) for adjudication afresh as directed above.
ITA Nos. 1182/ Chd/2017, 685 & 675/Chd/2018- M/s Chitkara Educational Trust, Chandigarh 4
In the result, ITA No. 1182/Chd/217 is dismissed as withdrawn, where ITA Nos. 685/Chd/2018 & 675/Chd/2018 are treated as allowed for statistical purposes.
Order pronounced in the Open Court
Sd/- Sd/- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member Dated : 16 .10.2018 “आर.के.”
आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar