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1 - 10 of 10 (0.63 seconds)Article 14 in Constitution of India [Constitution]
National Thermal Power Co. Ltd. vs Commissioner Of Income Tax on 4 December, 1996
In our view, the decision of the Hon'ble
Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs.
CIT (supra) provides that any legal issue which goes to the root of the matter and
is established through legal principles, the assessee can take up and raise such
legal issue at any appellate forum irrespective of whether the assessee had raised
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ITA No. 150/RPR/2025
Amit Kumar Chhabriya Vs ACIT, Central Circle-1, Raipur
such legal issue at the sub-ordinate level or not, however, it always depends on
facts and circumstances of each case whether the Tribunal would decide the legal
ground or in a case where the question is of natural justice and ex-parte order by
the Ld. CIT(Appeals) the Tribunal would remand it back to Ld. CIT(Appeals)
providing final opportunity to a bonafide assessee. The Tribunal as the highest
fact finding authority must be certain enough that the impugned order before it
has been passed on merits and is a speaking order where the assessee has also
complied during the process of litigation. In case, where the order of the Ld.
CIT(Appeals) itself is ex-parte and some legal ground is raised and if the Tribunal
decides such legal ground where in fact principles of natural justice is left
unanswered due to the fact that the impugned order before the Tribunal is ex-
parte and there was no compliance by the assessee in such scenario the Tribunal
would also be usurping the power of the Ld. CIT(Appeals) which is also a statutory
authority as per the Act. This is due to the reason that as per framework of the
Act, Ld. CIT(Appeals) is the first appellate authority where an appeal by assessee
it would be substantially decided through a speaking order by the Ld.
CIT(Appeals). When this part is over and either party is aggrieved second appeal
lies before the ITAT. Now if for every ex-parte order passed by the Ld.
CIT(Appeals), of course due to non-compliance by the assessee, if the Tribunal
adjudicates a legal ground, for instance validity of assessment or reassessment
order and answers it in favour of the assessee then it would create an easy route
for assessee getting redressal from Tribunal even without bothering to comply
with hearing notices before the Ld. CIT(Appeals). This would dismantle the
structure of the Act which is definitely not the intention of the legislature.
Section 153C in The Income Tax Act, 1961 [Entire Act]
Section 132A in The Income Tax Act, 1961 [Entire Act]
Section 131 in The Income Tax Act, 1961 [Entire Act]
Section 115BBE in The Income Tax Act, 1961 [Entire Act]
Section 33 in Income Tax Rules, 1962 [Entire Act]
Section 250 in The Income Tax Act, 1961 [Entire Act]
K.P. Singh Bhadoria Contractor vs Deputy Commissioner Of Income Tax ... on 8 April, 2019
In view of aforesaid facts and circumstances, respectfully following the
aforesaid decision in the case of Brajesh Singh Bhadoria (supra), the matter
is restored back to the file of Ld. CIT(A) for denovo adjudication, within a period
of 3 months from the receipt of this order.
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