2013 (4) TMI 984

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..... . ORDER PER S.S. GODARA, JUDICIAL MEMBER This appeal by the Revenue and Cross Objections at the behest of the assessee, emanate from the order of the Commissioner of Income Tax (Appeals)-IX, Chennai dated 31.07.2012 in ITA No. 231/11-12, for assessment year 2009-10. The assessment was framed under section 143(3) of the Income Tax Act 1961 [in short the Act ]. 2. The only griev .....

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..... cision. In light thereof, he pleads for acceptance of appeal by producing copy of the order. 4. The assessee had chosen to rely on CIT(A)'s order and reasons contained therein. At the same time, it also reiterates pleadings in the cross objections and submits that the CIT (A) has not considered merits of the case in appeal. It further contends that since the merits have not been adjudicated .....

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..... s backdrop of the facts, we are of the view that the Revenue appeal's on legality aspect deserves to be accepted on the basis of decision of the hon'ble High Court (supra). 7. Coming to X-Objections of the assessee on merits, we deem it proper that since its claim may need factual verification, it would be appropriate if the issue is restored back to the file of the Assessing Officer. H .....

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