Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2012 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (4) TMI 192 - HC - Income TaxValidity of order of Tribunal setting aside the entire dis-allowance of Rs 28.69 lacs in respect of Bad debts to the file of A.O. to decide fresh when assessee had withdrawn its appeal before the Tribunal against the order of CIT upholding disallowance of Rs 14.96 lacs only – appeal before Tribunal barred by limitation - assessee withdrew its appeal during the hearing and sought to press in aid the provisions of Rule 27 of the Income Tax (Appellate Tribunal) Rules, 1963 – Held that:- Under Rule 27 the Respondent is permitted to support the order appealed against, though he may not have appealed against the order, on any of the grounds decided against him which renders that Assessee would be entitled to urge that the deletion of the disallowance of Rs.13.73 lacs by the CIT(A) was correct and proper. Assessee, however, would not be entitled to avail of the benefit of the provisions of Rule 27 in regard disallowance of Rs.14.96 lacs confirmed by CIT(A). Therefore, Tribunal erred in setting aside the order of the CIT(A) in its entirety. Order of the Tribunal would have to be confirmed only to the extent to which it restores the proceedings to the Assessing Officer as regards the amount of Rs.13.73 lacs – Decided in favor of Revenue.
|