2014 (9) TMI 16

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....al No.215/2004 filed by the assessee , all these appeals and as such as there is broad consensus between the learned advocates appearing on behalf of the respective parties to remand the matters to the learned tribunal to decide the same together afresh in accordance with law and on its own merits, all these Tax Appeals are disposed of by this common judgment and order. 2. Tax Appeal No.214/2004 has been preferred by the appellant- assessee -M/s Ohm Organizers challenging the impugned judgment and order passed by the learned tribunal dated 12/11/2003 in IT (SS)A No.321/ Ahd /2002 with respect to the block Assessment Years 1990-91 to 1999-2000 and upto 29/10/1999 to consider the following substantial questions of law; (i) Whether the T....

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....in the circumstances of the case, the orders passed by the Income Tax Appellate Tribunal and the Commissioner of Income Tax (Appeals) II, Ahmedabad are contrary to the evidence and material on the record of the case, and, hence, perverse or not? (iii) Whether, on the facts and in the circumstances of the case, the orders passed by the Income Tax Appellate Tribunal and the Commissioner of Income Tax (Appeals) II, Ahmedabad , are based on conjectures and surmises and, hence, perverse or not? (iv) Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in dismissing the appeal of the Revenue on the ground that the appeal filed by the assessee against the order of the Commissioner of I....

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....order passed by the learned Commissioner of Income Tax (Appeals) in partly allowing the appeal and reducing the addition to Rs. 2,18,34,648/- and thereby not deleting the entire addition made by the Assessing Officer, the assessee preferred appeal, being IT(SS)A No.320/ Ahd /2002. Vide judgment and order dated 12/11/2003, the learned tribunal dismissed the said appeal preferred by the assessee and confirmed the order passed by the learned Commissioner of Income Tax (Appeals) reducing the addition of Rs. 2,97,15,401/- made by the Assessing Officer to Rs. 2,18,34,648/-. The judgment and order passed by the learned tribunal dated 12/11/2003 in IT( SS)A No.320/ Ahd /2002 is the subject matter of Tax Appeal No.215/2004. It appears that against t....

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....ficer to Rs. 2,18,34,648/-, has not been decided on merits, the matter is required to be remanded to the learned tribunal to decide the said appeal on merits. 6.4. Tax Appeal No.215/2004 is preferred by the assessee against the order passed by the Commissioner of Income Tax (Appeals) in partly allowing the appeal confirmed by the learned tribunal and, therefore, if any decision on merits in Tax Appeal No.215/2004 is made it would have direct bearing on the decision in the appeal preferred by the revenue and/or it can be said that if at the conclusion of the hearing of the appeal, if at all the appeal preferred by the assessee , being Tax Appeal No.215/2004 is allowed, in that case, the appeal preferred by the revenue, which is required t....