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2017 (11) TMI 899 - ITAT KOLKATAMaintainability of appeal - tax effect - Held that:- We note that in the instant case before us also, the Ld. CIT, DR could not give any explanation as to what grounds of appeal the revenue intends to assail before us. We concur with the observation that there is no application of mind while filing the instant appeals. The department has not cared even to file any revised grounds. In such a scenario, we have no other alternative but to dismiss the appeal preferred by the revenue. On merits, the assessee has brought to our notice that the Ld. CIT(A) called for the remand report wherein the AO in the remand report has accepted after due verification the existence and creditworthiness of the companies which has advanced amounts to the assessee. He relied on the remand report given by the AO and submitted that on merits the AO has no ground to file this instant appeal. We are not inclined to comment on the merits of the case as such. However, taking note of the grounds of appeal raised by the revenue, we are inclined not to adjudicate the same because we do not find any attempt made by the revenue to challenge the decision of the Ld. CIT(A). In such a scenario, we have no other alternative but to dismiss the appeals preferred by the revenue.
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