The Commissioner of Income-tax, Central Circle, Chennai v. Rakesh Sarin
[Citation -2014-LL-1215-17]

Metadata

Citation 2014-LL-1215-17
Appellant Name The Commissioner of Income-tax, Central Circle, Chennai
Respondent Name Rakesh Sarin
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 15/12/2014
Assessment Year 2004-05
Judgment View Judgment
Keyword Tags barred by limitation • block assessment • jurisdiction to make assessment
Bot Summary: Appellant in the above T.Cs Vs. Rakesh Sarin Respondent in the above T.Cs PRAYER: Appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal 'B' Bench, Chennai, dated 25.7.2011 made in ITA Nos.864, 865, 866 and 867/Mds/2011 for the assessment years 2004-2005, 2005-06, 2006-07 and 2007-08. 874 of 2011 Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in dismissing the appeal of the department without going into the merits of the case or the grounds raised, especially when the First Bench of this Court had admitted W.A.No. 874 of 2011Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in deleting the additions made by the assessing officer without considering the issues raised on merits 2. When the matter was taken up for hearing today, the learned counsel on either side submitted that, in respect of the very same assessee, by order dated 24.9.2013 made in W.A.No. 874 of 2011, this Court had allowed the revenue's appeal by holding that the block assessment was not barred by limitation and the Special Leave to Appeal No.11750 of 2014 filed by the assessee was dismissed by the Supreme Court by order dated 8.8.2014. 874 of 2011, a Division Bench of this Court, by judgment dated 21.10.2013 made in T.C.(A) No.677 of 2013, in the assessee's own case in respect of the block assessment years 1997-1998 to 2002-2003 and part of 2003-2004, has allowed the appeal and remitted the matter to the Tribunal for consideration of issues other than the point of limitation on merits. In view of the above, these appeals are disposed of by setting aside the order of the Tribunal and remitting the matter to the Tribunal for consideration of the issues on merits other than the point of limitation.

Judgment



IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 15.12.2014 CORAM HON'BLE MR.JUSTICE R.SUDHAKAR AND HON'BLE MR.JUSTICE R.KARUPPIAH T.C.(A).Nos.894 to 897 of 2014 & M.P.Nos.1,1 and 1 of 2014 Commissioner of Income Tax Central Circle Chennai. Appellant in above T.Cs Vs. Rakesh Sarin Respondent in above T.Cs PRAYER: Appeals under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal 'B' Bench, Chennai, dated 25.7.2011 made in ITA Nos.864, 865, 866 and 867/Mds/2011 for assessment years 2004-2005, 2005-06, 2006-07 and 2007-08. For Appellant : M.Swaminathan Standing Counsel Assisted by Mrs.V.Pushpa For Respondent : Mr. N.Senthilkumar for Mr.K.Ravi COMMON JUDGMENT (Delivered by R.SUDHAKAR, J.) These appeals are filed by Revenue challenging order of Income Tax Appellate Tribunal 'B' Bench, Chennai, dated 25.7.2011 made in ITA Nos.864, 865, 866 and 867/Mds/2011 for assessment years 2004-2005, 2005-06, 2006-07 and 2007-08, raising following substantial questions of law: (i) Whether on facts and in circumstances of case, Income Tax Appellate Tribunal was right in dismissing appeal of department on ground that High Court had held that block assessment was without jurisdiction, which order had been already stayed in W.A.No.874 of 2011? (ii) Whether on facts and in circumstances of case, Income Tax Appellate Tribunal was right in dismissing appeal of department without going into merits of case or grounds raised, especially when First Bench of this Court had admitted W.A.No.874 of 2011? (iii)Whether on facts and in circumstances of case, Income Tax Appellate Tribunal was right in deleting additions made by assessing officer without considering issues raised on merits? 2. When matter was taken up for hearing today, learned counsel on either side submitted that, in respect of very same assessee, by order dated 24.9.2013 made in W.A.No.874 of 2011, this Court had allowed revenue's appeal by holding that block assessment was not barred by limitation and Special Leave to Appeal (C) No.11750 of 2014 filed by assessee was dismissed by Supreme Court by order dated 8.8.2014. (3) 3. That apart, following order dated 24.9.2013 made in W.A.No.874 of 2011, Division Bench of this Court, by judgment dated 21.10.2013 made in T.C.(A) No.677 of 2013, in assessee's own case in respect of block assessment years 1997-1998 to 2002-2003 and part of 2003-2004, has allowed appeal and remitted matter to Tribunal for consideration of issues other than point of limitation on merits. 4. In view of above, these appeals are disposed of by setting aside order of Tribunal and remitting matter to Tribunal for consideration of issues on merits other than point of limitation. No costs. Consequently, M.P.Nos.1, 1 and 1 of 2014 in T.C.(A) Nos.895 to 897 of 2014 are closed. (R.S.J.) (R.K.J.) 15.12.2014 Index : No Internet : Yes sl To 1. Assistant Registrar, Income Tax Appellate Tribunal Chennai Bench "C", Chennai. 2. Secretary, Central Board of Direct Taxes, New Delhi. 3. Commissioner of Income Tax (Appeals) - II Chennai. 4. Deputy Commissioner of Income Tax Central Circle II(1), Chennai. (4) R.SUDHAKAR,J. and R.KARUPPIAH,J. sl T.C.(A).Nos.894 to 897 of 2014 15.12.2014 Commissioner of Income-tax, Central Circle, Chennai v. Rakesh Sarin
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