2021 (3) TMI 1322

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....athan Senior Standing Counsel For the Respondent : No Appearance COMMON JUDGMENT (M. DURAISWAMY, J.) Challenging the common order dated 18.06.2010 passed in I.T.A.No.211/Mds/2009 and C.O.No.80/Mds/2009 in I.T.A.No.211/Mds/2009. on the file of the Income Tax Appellate Tribunal, Chennai, ''D'' Bench (for brevity, the Tribunal), in respect of the Assessment Year 2000-2001,....

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....d the matter on merits ?" 3. Mr. M. Swaminathan, learned Senior Standing Counsel appearing for the appellant submitted that though the assessee had given up during the course of hearing of the appeals before the Commissioner of Income Tax (Appeals), not pressed the ground with regard to reopening assessment under section 147, the Commissioner of Income Tax (Appeals) dismissed the said ground, t....