Case Law Details
Smt. Ritha Sabapathy Vs DCIT (Madras High Court)
We reiterate that the fact finding Tribunals should not shirk their responsibility to decide the cases on merits because the view and reasons given by such Tribunals are important for the Constitutional Higher Courts to look into while deciding the substantial questions of law under Section 260-A of the Act arising from Tribunal’s Obviously, such cryptic orders, not touching the merits of the case, would not give any rise to any substantial question of law for consideration by the High Courts under Section 260-A of the Act. The Assessee’s valuable rights of getting the issues decided on merits by the final fact finding body viz., the Tribunal cannot be given a short shrift in the aforesaid manner. A legal and binding responsibility, therefore, lies upon the Tribunal to decide the appeal on merits irrespective of the appearance of the Assessee or his counsel before it or not.
Considering the enabling powers in the words ‘as it thinks fit‘ employed in Section 254 of the Act read with Rule 24 and in view of the law laid down by the Hon’ble Supreme Court aforesaid, we set aside the impugned order of the learned Tribunal and direct the Tribunal to decide the appeal on merits afresh in accordance with law.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
The Assessee has filed this Tax Case (Appeal) under Section 260-A of the Income Tax Act aggrieved by the order dated 18th August, 2016, passed by the learned Income Tax Appellate Tribunal for the Assessment Year 2010-2011, dismissing the appeal of the Assessee, not on merits, but, for want of prosecution. The following substantial question of law is framed for our consideration:-
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