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TMI Blog2013 (9) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional evidence available under the Act. Both these appeals are accordingly allowed to the aforesaid extent - Tax Appeal No. 559 of 2013 With Tax Appeal No. 386 of 2013 - - - Dated:- 24-9-2013 - MR. M.R. SHAH AND MS SONIA GOKANI, JJ For the Petitioner : Mr B S Soparkar, Advocate For the Respondent : Ms Paurami B Sheth, Advocate JUDGMENT PER : MR. M.R. SHAH, J 1.0. As common question of law and facts arise in both these appeals and as such arise out of the common judgment and order passed by the learned Income Tax Appellate Tribunal (hereinafter referred to as ITAT ), both these appeals are finally decided and disposed of by this Court by this common judgment and order. 2.0. Both these appeals have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3. Feeling aggrieved and dissatisfied with the order passed by the learned CIT(A) in deleting the addition made by the Assessing Officer assessing the amount of ₹ 2,51,519/being cash received by one M/s. Raj Granites., revenue preferred appeal before the ITAT being Appeal No.222 of 2003. Simultaneously, against the order passed by the learned CIT(A) confirming the addition of ₹ 2,51,519/being cash received by M/s. Raj Granites, the assessee preferred Appeal No.169 of 2003 before the learned ITAT. Thus, there were cross appeals by the revenue as well as assessee against the order passed by the learned CIT(A). 3.4. It appears that during the hearing of the aforesaid appeals, the assessee raised additional ground challenging th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after disposal of additional ground of assessee s appeal. 3.5. Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the learned ITAT passed in IT(SS) A Nos.169 222 of 2003 in remitting both the appeals appeal preferred by the revenue as well as appeal preferred by the assessee to the file of the learned CIT(A), the assessee has preferred the present appeals with following proposed question of law. Whether, in the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in law in remitting the matter back to the file of the CIT(A) for adjudicating the additional ground, simply because a similar view was taken in the assessee s appeal and especially when the appeals were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispose of both the appeals appeal preferred by the assessee as well as revenue on merits inclusive of additional ground with respect to the validity of the notice issued under Section 158BD of the Act, by the Tribunal itself. 5.0. Ms. Paurami Sheth, learned advocate for the revenue has fairly conceded that as such the learned Tribunal has not entered into the merits of the appeal preferred by the revenue against the order passed by the learned CIT(A) deleting the addition made by the Assessing Officer except the amount of ₹ 2,51,519/. However, has submitted that as the learned Tribunal was of the opinion that the validity of notice under Section 158BD of the Act goes to the root of the matter and if the said issue is held in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted the matter to the file of the learned CIT(A) to decide the issue with respect to the validity of notice under Section 158BD of the Act. Simultaneously, without deciding the appeal preferred by the revenue on merits and without considering the legality and validity of the order passed by the CIT(A) deleting the addition made by the Assessing Officer except the amount of ₹ 2,51,509/, as the appeal preferred by the assessee was remitted back to the learned CIT(A) to consider the additional ground of validity of notice under Section 158BD of the Act, the learned Tribunal also remitted the appeal preferred by the revenue back to the file of the CIT(A) and further directed that the appeal preferred by the revenue shall be disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. The impugned judgment and order passed by the learned ITAT dated 12.10.2012 passed in IT(SS) A Nos.169 222 of 2003 is hereby quashed and set aside and both the appeals appeal preferred by the assessee as well as appeal preferred by the revenue are remitted to the file of the learned Tribunal and learned Tribunal is hereby directed to decide and dispose of the aforesaid two appeals in accordance with law and on merits inclusive of additional ground of validity of notice issued under Section 158BD of the Act, raised by the assessee which was permitted to be raised. It is clarified that if the learned Tribunal is of the opinion that while deciding the issue of validity of notice issued under Section 158BD of the Act any additional eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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