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TMI Blog2021 (4) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 20 - MADRAS HIGH COURT] and decided the question of law in favour of the assessee. - Tax Case Appeal No. 409 of 2009 - - - Dated:- 30-3-2021 - Hon'ble Mr.Justice M. Duraiswamy And Hon'ble Mrs.Justice T.V. Thamilselvi For the Appellant : Mr.R.Venkat Narayanan For the Respondent : Mr.T. Ravi Kumar, Senior Standing Cousnel JUDGMENT M. DURAISWAMY, J. Challenging the orders passed in ITA No.550/Mds/2008 in respect of the Assessment Year 1999-2000 on the file of the Income Tax Appellate Tribunal, D Bench, Chennai , the assessee has filed the above appeal. 2. The main issue that arise for consideration in this appeal is regarding confirmation of disallowance of expenses incurred. 3. At the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hip firm consisting of two brothers, two sons of one brother. All the four partners are duly qualified Engineers (B.E.) and the firm is carrying on Engineering Consultancy Profession for leading Indian Corporate Clients. One of the partner's son, Mr.H.E.Sriprakash Shastri, joined the firm in April 2000 after completing his B.E., degree. He had taken active part in the conduct of the business of the firm from the date of his induction as partner. Even while doing his B.E. Degree course, he is stated to have been attending the office of the firm and getting acquainted with reinforced concrete design, planning estimates and construction management. After graduation, he was made a working partner of the firm and he has worked on several ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e stating that the finding rendered by the Assessing Officer, CIT(A) and the Tribunal are perverse. 27.Perusal of the grounds of appeal filed before the CIT(A) shows that the assessee has specifically raised the point regarding non-consideration of the materials placed before the assessing authority. Yet the CIT(A) did not make an endeavour to examine the stand taken by the assessee, resulted in non-consideration of the materials placed. This undoubtedly would be perversity writ large on the face of the orders passed by the Assessing Officer and the CIT(A). Therefore, in our considered view, the assessee cannot be non-suited merely because, he has not used the expression perverse in the grounds of appeals before the CIT(A) as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that has been raised in the present appeal has been decided in favour of the assessee. Further, it is brought to the notice of this court that the judgment passed in T.C.A.No.929 of 2008 has become final for the reason that the revenue has not filed any appeal as against the same. Therefore, we are of the considered view that the present appeal is covered by the judgment made in T.C.A.No.929 of 2008. 7. In these circumstances, following the Judgment of the Hon' ble Division Bench of this Court dated 07.08.2018 made in T.C.A.No.929 of 2008, the order passed by the Income Tax Appellate Tribunal is liable to be set aside. Accordingly, the same is set aside,. The question of law is decided in favour of the appellant-assessee. The Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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