The Commissioner Of Income Tax Central Circle Chennai v. Rakesh Sarin

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15.12.2014 CORAM THE HON'BLE MR.JUSTICE R.SUDHAKARANDTHE HON'BLE MR.JUSTICE R.KARUPPIAH The Commissioner of Income TaxCentral Circle Chennai... Appellant in the above T.CsVs. Rakesh Sarin .. Respondent in the above T.Cs PRAYER: Appeals under Section 260A of the Income Tax Act, 1961against the order of the Income Tax Appellate Tribunal 'B' Bench,Chennai, dated 25.7.2011 made in ITA Nos.864, 865, 866 and867/Mds/2011 for the assessment years 2004-2005, 2005-06, 2006-07and 2007-08. against the order of the Commissioner of Income Tax (Appeals)II, Chennai dated 20.1.2011 made in ITA.Nos.325/06-07, 96/07-08,56/08-09 , 180/09-10 respectively. against the order of the Deputy Commissioner of Income tax,Central Circle II (1) Chennai dated 29.12.2006 , 26.12.2007,10.12.2008, 30.12.2009 for the assessment years 2004-2005 , 2005-06, 2006-2007 and 2007-2008 respectively. For Appellant :M.SwaminathanStanding Counsel Assisted by Mrs.V.PushpaFor Respondent :Mr.N.Senthilkumarfor Mr.K.Ravi C O M M O N J U D G M E N T (Delivered by R.SUDHAKAR, J.) These appeals are filed by the Revenue challenging the orderof the Income Tax Appellate Tribunal 'B' Bench, Chennai, dated25.7.2011 made in ITA Nos.864, 865, 866 and 867/Mds/2011 for theassessment years 2004-2005, 2005-06, 2006-07 and 2007-08, raisingthe following substantial questions of law: (i)Whether on the facts and in the circumstancesof the case, the Income Tax Appellate Tribunalwas right in dismissing the appeal of thedepartment on the ground that the High Court hadheld that block assessment was withoutjurisdiction, which order had been alreadystayed in W.A.No.874 of 2011?(ii)Whether on the facts and in the circumstancesof the case, the Income Tax Appellate Tribunalwas right in dismissing the appeal of thedepartment without going into the merits of thecase or the grounds raised, especially when theFirst Bench of this Court had admittedW.A.No.874 of 2011? (iii)Whether on the facts and in the circumstancesof the case, the Income Tax Appellate Tribunalwas right in deleting the additions made by theassessing officer without considering the issues raised on merits?” 2. When the matter was taken up for hearing today, thelearned counsel on either side submitted that, in respect of thevery same assessee, by order dated 24.9.2013 made in W.A.No.874 of2011, this Court had allowed the revenue's appeal by holding thatthe block assessment was not barred by limitation and the SpecialLeave to Appeal (C) No.11750 of 2014 filed by the assessee wasdismissed by the Supreme Court by order dated 8.8.2014. 3. That apart, following the order dated 24.9.2013 made inW.A.No.874 of 2011, a Division Bench of this Court, by judgmentdated 21.10.2013 made in T.C.(A) No.677 of 2013, in the assessee'sown case in respect of the block assessment years 1997-1998 to2002-2003 and part of 2003-2004, has allowed the appeal andremitted the matter to the Tribunal for consideration of issuesother than the point of limitation on merits. 4. In view of the above, these appeals are disposed of bysetting aside the order of the Tribunal and remitting the matterto the Tribunal for consideration of the issues on merits other https://hcservices.ecourts.gov.in/hcservices/ than the point of limitation. No costs. Consequently, M.P.Nos.1,1 and 1 of 2014 in T.C.(A) Nos.895 to 897 of 2014 are closed. Sd/- Asst.Registrar (CS III) /true copy/ Sub Asst. RegistrarslTo1. The Assistant Registrar,Income Tax Appellate TribunalChennai Bench "C", Chennai.2. The Secretary, Central Board of Direct Taxes, New Delhi.3. The Commissioner of Income Tax (Appeals) - IIChennai.4. The Deputy Commissioner of Income Tax Central Circle II(1), Chennai.1 cc to Mr.M. Swaminathan, Advocate, Sr. 61429T.C.(A).Nos.894 to 897 of 2014GP (CO)kk 29/1