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TMI Blog2021 (3) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... 147 and read with 143(3) of the Act is valid? - HELD THAT:- Ground No.1, i.e. with regard to reopening assessment under section 147, was given up by the assessee before the CIT(Appeals). Recording the submissions of the learned AR., the Commissioner of Income Tax (Appeals) dismissed the said ground. However, the Income Tax Appellate Tribunal took into consideration the said ground which was given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : No Appearance COMMON JUDGMENT (M. DURAISWAMY, J.) Challenging the common order dated 18.06.2010 passed in I.T.A.No.211/Mds/2009 and C.O.No.80/Mds/2009 in I.T.A.No.211/Mds/2009. on the file of the Income Tax Appellate Tribunal, Chennai, ''D'' Bench (for brevity, the Tribunal), in respect of the Assessment Year 2000-2001, the revenue has filed the above appeals. 2. The ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Standing Counsel appearing for the appellant submitted that though the assessee had given up during the course of hearing of the appeals before the Commissioner of Income Tax (Appeals), not pressed the ground with regard to reopening assessment under section 147, the Commissioner of Income Tax (Appeals) dismissed the said ground, the Income Tax Appellate Tribunal erroneously given a finding with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said ground and given a finding as against the Revenue. The common order passed by the Tribunal cannot be sustained on this ground alone. 6. In such view of the matter, we set aside the common order passed by the Income Tax Appellate Tribunal and remit the same to the Tribunal for fresh consideration. The Tribunal is directed to go into the merits of the matter and pass an order afresh on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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