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TMI Blog2017 (12) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... e remit the issue on merits raised in the cross objection by the assessee which were also before the file of ld. CIT(A) to the file of ld. CIT(A). The ld. CIT(A) is directed to consider the issue on merits and pass a speaking order on the same - I.T.A. No. 3044/Mum/2015 And CO. No. 24/Mum/2017 - - - Dated:- 7-11-2017 - SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM For The Revenue : Shri Ram Tiwari For The Assessee : Shri Paras Savla Ms. Keerthiga Sharma ORDER Per Shamim Yahya, A. M.: This Appeal by the Revenue and cross objection by the assessee arises out of the Order of the Commissioner of Income Tax (Appeals), Mumbai ( CIT(A) for short) dated 23.02.2015 and pertains to the assessment year (A.Y.) 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision for Pension: 3.1. On the facts and in the circumstances of the case and in law, die Learned CIT(A) erred in not adjudicating ground number 4 of the appeal before him which pertained to addition of ₹ 54,03,480 in respect of reversal of provision for pension. 3.2. On the facts and in the circumstances of the case and in law, the Learned CIT(A) erred not appreciating the fact that the related provision has already been disallowed by the Assessee in the earlier years. CO No. 4: Disallowance of Restructuring Cost: 4.1. On the facts and in the circumstances of the case and in law, the Learned CIT(A) erred in not adjudicating ground number 5 of the appeal before him which pertained to disallowance of addition of ₹ 80, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23 Total Income 101,75,08,929 5. Against the above order, the assessee appealed before the ld. CIT(A) challenging both the validity of the reopening and the merits of the addition. The ld. CIT(A) in his appellate order quashed the reopening holding the same to be bad and not valid. The ld. CIT(A) declined to go into the merits of the grounds raised before him and did not adjudicate the same. 6. Against the above order of ld. CIT(A), the Revenue has filed an appeal challenging the order of ld. CIT(A) holding the reopening as invalid. The assessee has filed cross objection challenging that the ld. CIT(A) has erred in not adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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