9911796707
TMI Blog2014 (4) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... common set of facts, both of these appeals were heard together, and, as a matter of convenience, both these appeals are decided by this common order. 3. Since common grounds have been raised by the Revenue in both these appeals, grounds raised in ITA No.04/Agra/2014 are reproduced as under :- "1. That the learned Commissioner of Income-tax (Appeals) has erred in law and on facts in directing the AO to ascertain the amounts of electricity duty and provident fund thereby allowing relief and in directing the AO to allow depreciation after examination of the computation thus disposing of the appeal by essentially setting aside the assessment, a power which had been taken away (omitted) by the Finance Act, 2001 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 where the Agra Bench of ITAT vide order dated 21.09.2012 has upheld the order of ld. CIT(A) for A.Y. 2004-05. Hence the issues under consideration in the present appeals are covered in favour of the assessee by the order dated 21.09.2012 (supra) of ITAT, Agra Bench. 6. We have heard the rival contentions and perused the material on record. We find that the contention of the assessee is acceptable. Ld. Counsel for the assessee has filed copy of order dated 21.09.2012 of ITAT Agra bench wherein this Bench of the Tribunal while upholding the order of ld. CIT(A) on both the issues under consideration has held as under :- "5. On consideration of the rival submissions, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate and whatever addition in the assets was made, the ld. CIT(A) has allowed 50% of the claim of the assessee. We, therefore, do not find any infirmity in the order of the ld. CIT(A) in granting relief to the assessee on this issue. In the result, the remaining grounds of appeal of the Revenue are also dismissed." 7. As evident from a plain look at the ground of appeal, the actual grievance of the appellant is not on merits but on the legal issue regarding limitations on the powers of the CIT(A) on the ground that post 1st June 2001, it is no longer open to the Commissioners (Appeals) to remit the matter to the file of the Assessing Officer, whereas in the instant case, learned CIT(A) has done precisely that. While appellant is right in pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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