2013 (3) TMI 489

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....r the Respondent : Mr Vikas Srivastava with Mr Jatinder Pal Singh and Parag Mohanty, Advocates. JUDGMENT These three appeals by the revenue relate to the assessment years 2003-04, 2004-05 and 2005-06. The appeals in respect of the assessment years 2003-04 and 2004-05 (ITA No.1828/2010 and 1829/2010) arise out of the Income Tax Appellate Tribunal's order dated 17.12.2009 passed in ITA Nos.143....

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....n the part of the revenue to disturb the said findings. In fact, the exact language used by the Tribunal for confirming the findings of the CIT (Appeals) is as under: "19. During the course of hearing of this, appeal, neither the ld Counsel of the Assessee nor the D.R. for the revenue have been able to point out any basis or material or criteria to controvert or to rebut the finding and conclus....

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....th its association enterprise, namely, RCS Centre Corp. Therefore, the order of the ld. CIT (A) is upheld, and the ground raised by the Assessee as well as by the revenue on this issued are rejected." 3. The learned counsel for the revenue contended that it was incumbent upon the Tribunal to have recorded its own findings rather than merely confirming the findings of the CIT (Appeals). However,....

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....ner on which the decision was given against the assessee or the department. The criticism made by the High Court that the Tribunal had "failed to perform its duty in merely affirming the conclusion of the Appellate Assistant Commissioner" is apparently unmerited." 4. In view of the observations of the Supreme Court in the case of K.V. Pilliah and Sons (supra) it is apparent that merely because ....