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TMI Blog2018 (5) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... e prefers an appeal and the matter to be decided on merits of the case. The Tribunal has dismissed the appeal filed by the revenue on merits of the case. The question what was required to be considered by the Tribunal was the claim of the assessee that the reopening of the assessment is not valid and on merit also though several grounds were urged, the same was not adjudicated, cannot be a grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year 2010-11. 2. The appellant assessee is a registered society which has collected certain monies towards this society development fund and entrance fees from its members through banking channels and all the receipts have been duly entered in the books of the appellant during the assessment year 2010-11. The appellant during the said assessment year, had filed an application for regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant preferred an appeal before the Commissioner of Income Tax (Appeals) Hubballi. The Commissioner of Income Tax (Appeals) allowed the appeal in part. Being aggrieved by the same, appeals were preferred by the assessee as well as the revenue before the Income Tax Appellate Tribunal. The appeal filed by the Department was dismissed and the cross objection filed by the appellant as regards the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim of the assessee that the reopening of the assessment is not valid and on merit also though several grounds were urged, the same was not adjudicated, cannot be a ground for the assessee to prefer this appeal merely on apprehension. 7. It is true that the revenue s appeal being dismissed, adjudicating on the cross objections filed by the assessee would be only in the academic interest. How ..... X X X X Extracts X X X X X X X X Extracts X X X X
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