IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 17TH SEPTEMBER 2009 / 26TH BHADRA 1931 ITA.No. 1314 of 2009() ---------------------- ITA.379/COCH/1998 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- APOLLO TYRES LTD., CHERUPUZHPAM BUILDING, SHANMUGHAM ROAD, KOCHI. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 17/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No.1314 OF 2009 -------------------------------------------- Dated this the 17th day of September, 2009 JUDGMENT Ramachandran Nair, J. Appeal is filed by the department challenging the orders of remand by the Tribunal. However on going through the Tribunal's order, we find that the remand is made because the assessee was not given opportunity to reconcile the account by furnishing copies of the accounts. Department's grievance is repeated remand by the Tribunal. Of course as far as the Tribunal, being the final fact finding authority, can itself verify the records and grant relief instead of remanding the matter. However, since the Tribunal has not done so, we do not find any ground to interfere with the order of the Tribunal. Appeal is accordingly dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2