Ita/1254/2009 Of The Commissioner Of Income Tax Cochin v. E.k.chandrasenan (Died) Kochi

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 25TH SEPTEMBER 2009 / 3RD ASWINA 1931 ITA.No. 1254 of 2009() ---------------------- ITA.956/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME-TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- 1. E.K.CHANDRASENAN, 28/944-MANIMANDIR, PANAMPILLY NAGAR, KOCHI(DIED). 2. MONY SENAN, W/O.E.K.CHANDRASENAN, PLOT NO.30, MANIMANDIR, PANAMPILLY NAGAR, KOCHI. 3. RANI, D/O.E.K.CHANDRASENAN, PLOT NO.30, MANIMANDIR, PANAMPILLY NAGAR, KOCHI. 4. BINDU, D/O.E.K.CHANDRASENAN, PLOT NO.30, MANIMANDIR, PANAMPILLY NAGAR, KOCHI. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 25/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------------------------- I.T.A. No. 1254 OF 2009 -------------------------------------------- Dated this the 25th day of September, 2009 JUDGMENT Ramachandran Nair, J. This appeal is filed against the order of the Tribunal in respect ofan assessee who is no more. The assessment pertains to the year 1988-89 and the question raised is whether the CIT (Appeals) was justified inentertaining additional ground raised by the assessee, which wasupheld by the Tribunal. We find that additional ground was allowed bythe CIT (Appeals) after calling for remand report from the assessingofficer. We do not find any merit in the appeal by the revenue raisingentertainment of additional ground as a question of law. Further sinceassessee is no more and the assessment pertains to the year more than20 years back, we dismiss the appeal. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge.