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TMI Blog2013 (10) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appellate Tribunal ('the Tribunal' for short) dated 8.6.2012 raising following questions for our consideration : "A. Whether the Appellate Tribunal has substantially erred in holding that the additional ground regarding reopening of assessment being treated as bad in law and barred by limitation by the CIT(A) was not pressed by the DR ? "B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to an appeal at the instance of the Revenue. Before the Tribunal, the Revenue questioned both the findings of the Commissioner (Appeals). In the appeal memo, Revenue had specifically taken a ground that CIT(Appeals) erred in directing the Assessing Officer to include DEPB license for working out the deduction under section 80HHC of the Act. This ground was taken on merits. Simultaneously, the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valid, question of validity or otherwise of the additions would arise. He, therefore, submitted that it was highly unnatural for the Departmental Representative not to have pressed such additional ground. On such basis, he contended that the Tribunal's recording that such ground was not pressed is inaccurate. Prima facie we are in agreement with the submissions of the counsel for the Revenue. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Topman Exports v. CIT [2012] 342 ITR 49 (SC). That being the position, which the counsel for the Revenue could not dispute, in our opinion, no purpose would be served in entertaining this Tax Appeal. Even if we were to permit the Revenue to raise the contentions once again before the Tribunal and even if the Tribunal were ultimately to uphold the validity of reopening of the assessment, inso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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