Ita/122/2009 Of The Commissioner Of Income Tax v. M/S.victory Tourist Home

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 27TH AUGUST 2009 / 5TH BHADRA 1931 ITA.No. 122 of 2009() --------------------- ITA.06/COCH/2003 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT: -------------------- THE COMMISSIONER OF INCOMETAX(CENTRAL), COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S.VICTORY TOURIST HOME,CENTRAL HOTEL & BAR,SEENA NIVAS, DHARMASALA P.O., KANOOL, KANNUR DIST. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ALONG WITH ITA NO.185/2009 ON 27/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &C.K.ABDUL REHIM, JJ.....................................................................I.T. Appeal Nos.122 & 185 of 2009 ....................................................................Dated this the 27th day of August, 2009. JUDGMENT Ramachandran Nair, J. Heard Standing Counsel appearing for the appellant. The connected appeals arise from common order of the Tribunal disposingof appeals by the assessee as well as the department against the ordersof the C.I.T.(Appeals) modifying block assessment made in the case ofthe assessee for the block period 1.4.1989 to 29.7.1999. The grievanceof the department is that the first appellate authority modified theadditions by re-estimating suppression without giving opportunity tothe Assessing Officer. However, Tribunal noticed that the assesseeproduced evidence before the first appellate authority to justifyreduction of suppressed income. Further, the Tribunal noted that sincethe power of remand was taken away from the first appellate authority,the C.I.T.(Appeals) was justified in revising the assessment by himselfwithout remanding the matter. We do not find any justification tointerfere with the order of the Tribunal because questions raised are only on pure findings of fact by first appellate authority which areconfirmed by the Tribunal. We, therefore, dismiss the departmentalappeals. C.N.RAMACHANDRAN NAIRJudge pms C.K.ABDUL REHIM Judge