2010 (12) TMI 430

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....ntended that the Tribunal had agreed to set aside the order of learned CIT(A) on ground Nos. 1 and 4 of the assessee's appeal and dismissed the appeal of the Department, however, as per order dt. 14th May, 2010, the appeal of the assessee has been treated as allowed for statistical purposes and the appeal of the Department has been treated as partly allowed for statistical purposes. The learned counsel for the assessee further contended that detailed hearing on merit was not given in the appeal of the Department but the Tribunal has decided the ground Nos. 5 and 6 of the Departmental appeal on merits contrary to the pronouncement in the open Court at the time of hearing of the appeal itself that the appeal of the Department was being dismis....

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....ere would not have been any pronouncement on 14th May, 2010. It can be seen from entry No. 13 just below the entry No. 12 regarding hearing on 10th May, 2010 that there is entry for "the order pronounced in open Court" on 14th May, 2010, which has been duly signed by Shri H. L. Karwa, the Hon'ble Vice President, Lucknow Zone, who was on tour to Jabalpur and the AM. Thus, there seems to be some confusion in the mind of the assessee who has filed the affidavit dt. 20th May, 2010 to the effect that he was present in the Court room at the time of arguments and a noting was made by Shri G.N. Purohit, senior advocate on his file regarding the judgment having been pronounced in the open Court by the Tribunal. He has also given a copy of the releva....

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....could withdraw the appeal authorized by the CIT and filed by the AO nor the reliance on the assessment order could be considered as concession on his part. It is also seen that the issue has been discussed in detail in the order dt. 14th May, 2010 (supra) and the first four grounds of the appeal have been rejected whereas the issues regarding ground Nos. 5 and 6, after detailed discussion at pp. 24 to 30 of the impugned Tribunal order, have been restored to the AO for fresh adjudication after giving proper opportunity to the assessee. It may also be seen that the assessee has filed paper book consisting of 145 pages on 25th Aug., 2008 and reiterated the submissions taken before the learned CIT(A) placed in the paper book, which were duly co....