IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 25TH SEPTEMBER 2009 / 3RD ASWINA 1931 ITA.No. 1254 of 2009() ---------------------- ITA.956/COCH/2004 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): --------------- 1. E.K.CHANDRASENAN, 28/944-MANIMANDIR, PANAMPILLY NAGAR, KOCHI(DIED). 2. MONY SENAN, W/O.E.K.CHANDRASENAN, PLOT NO.30, MANIMANDIR, PANAMPILLY NAGAR, KOCHI. 3. RANI, D/O.E.K.CHANDRASENAN, PLOT NO.30, MANIMANDIR, PANAMPILLY NAGAR, KOCHI. 4. BINDU, D/O.E.K.CHANDRASENAN, PLOT NO.30, MANIMANDIR, PANAMPILLY NAGAR, KOCHI. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 25/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 1254 OF 2009 -------------------------------------------- Dated this the 25th day of September, 2009 JUDGMENT Ramachandran Nair, J. This appeal is filed against the order of the Tribunal in respect of an assessee who is no more. The assessment pertains to the year 1988- 89 and the question raised is whether the CIT (Appeals) was justified in entertaining additional ground raised by the assessee, which was upheld by the Tribunal. We find that additional ground was allowed by the CIT (Appeals) after calling for remand report from the assessing officer. We do not find any merit in the appeal by the revenue raising entertainment of additional ground as a question of law. Further since assessee is no more and the assessment pertains to the year more than 20 years back, we dismiss the appeal. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2