9911796707
TMI Blog2012 (12) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... at :- since Revenue accepted order of CIT (A) in the first round of proceedings, deleting substantially the additions made by AO. It did not prefer any appeals to the Tribunal against the relief of Rs. 62,37,000/- and Rs. 2,22,19,840/- granted by the CIT (A) respectively for assessment years 2000-01 and 2001-02. Matters which have attained finality cannot be re-agitated - Revenue failed to file appeals before the Tribunal challenging the relief granted by the CIT (A) in the first round of proceedings. That part of the assessment orders, therefore, got merged with the order of CIT (A), which became final. It was, therefore, not open to the Assessing Officer to tamper with their finality, so far as the relief granted by the CIT (A) is concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee will not challenge the validity of the reopening of the assessment and (b) the matter would be sent back to the Assessing Officer in the light of the judgment of this Court in the case of CIT vs. SMC Sharebrokers Ltd., (2007) 288 ITR 345 to enable the Assessing Officer to supply the copies of the statement of one Pradeep Jindal to the assessee and if desired by the assessee to afford an opportunity to cross examine him and thereafter make a fresh assessment in accordance with law. The Tribunal in the light of the above, restored the assessments to the Assessing Officer for fresh disposal. 2. Pursuant to the order of the Tribunal, the Assessing Officer took up the assessments afresh. The assessee requested for cross examinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CIT (Appeals) was that the additions were wrongly repeated in the fresh assessments by the Assessing Officer. It was pointed out that out of the additions of Rs. 86,87,000/- and Rs. 2,42,71,186/- made originally for the assessment years 2000-01 and 2001-02 respectively, additions to the extent of Rs. 62,37,000/- and Rs. 2,22,19,840/- were deleted by the CIT (Appeals) in the appeals filed against the original assessments and his order was accepted by the Revenue which did not file any appeal before the Tribunal. It was only the assessee which filed appeals before the Tribunal in ITA Nos.821 and 822/Del/2007 against the additions sustained by the CIT (Appeals). The Tribunal was therefore seized of only the assessee's appeals questioning th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held accordingly. 7. It was against the aforesaid order of the CIT (Appeals) that both the assessee and the Revenue preferred cross appeals to the Tribunal. The assessee's appeals were numbered as ITA Nos.1869 & 1870/Del/2011 and the Revenue's appeals were numbered as ITA Nos.1879 & 1880/Del/2011. The Tribunal dismissed the Revenue's appeals on the same reasoning which appealed to the CIT (Appeals), holding as follows: - "7.1 In our considered opinion, AO should not have traveld (sic.) beyond the directions of ITAT, which are clear and unambiguous to reframe the addition to the extent of assessee's appeal only. Department has already been taken a decision by accepting the part deletion made by the CIT (A) in first round. AO has merely r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relief granted by the CIT (Appeals) in the first round of proceedings. That part of the assessment orders, therefore, got merged with the order of the CIT (Appeals), which became final. It was, therefore, not open to the Assessing Officer to tamper with their finality, so far as the relief granted by the CIT (Appeals) is concerned. The CIT (Appeals) in the second round of proceedings, in our opinion rightly invoked the judgment of the Supreme Court cited supra and the Tribunal has rightly held that the Revenue cannot question the relief granted by the CIT (Appeals) on the principle of finality of orders. In our opinion, therefore, no question of law arises for our consideration. The appeals of the revenue are accordingly dismissed with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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