IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 27TH AUGUST 2009 / 5TH BHADRA 1931 ITA.No. 122 of 2009() --------------------- ITA.06/COCH/2003 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT: -------------------- THE COMMISSIONER OF INCOME TAX(CENTRAL), COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S.VICTORY TOURIST HOME, CENTRAL HOTEL & BAR, SEENA NIVAS, DHARMASALA P.O., KANOOL, KANNUR DIST. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ALONG WITH ITA NO.185/2009 ON 27/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... I.T. Appeal Nos.122 & 185 of 2009 .................................................................... Dated this the 27th day of August, 2009. JUDGMENT Ramachandran Nair, J. Heard Standing Counsel appearing for the appellant. The connected appeals arise from common order of the Tribunal disposing of appeals by the assessee as well as the department against the orders of the C.I.T.(Appeals) modifying block assessment made in the case of the assessee for the block period 1.4.1989 to 29.7.1999. The grievance of the department is that the first appellate authority modified the additions by re-estimating suppression without giving opportunity to the Assessing Officer. However, Tribunal noticed that the assessee produced evidence before the first appellate authority to justify reduction of suppressed income. Further, the Tribunal noted that since the power of remand was taken away from the first appellate authority, the C.I.T.(Appeals) was justified in revising the assessment by himself without remanding the matter. We do not find any justification to interfere with the order of the Tribunal because questions raised are 2 only on pure findings of fact by first appellate authority which are confirmed by the Tribunal. We, therefore, dismiss the departmental appeals. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms