Brief of the case
In the case of Hinduja Global Solutions Ltd. Vs. UOI Assesse’s case for exemption under section 10A was allowed in earlier years by Tribunal. During the relevant year, the Tribunal disallowed assessee claim. Assesse challenged said order submitting that Tribunal without specifying as to why its decision in earlier years would not apply to assesse’s case, remanded matter back to A.O. for disposal afresh. Bombay High Court found Tribunal approach unjustified and restored matter to file of Tribunal for disposal on merits.
Facts of the case
- The assessee claimed exemption u/s 10A.
- The very issue was covered in favour of the assessee by the decision of the Tribunal for A.Y. 20052006 in the Petitioner’s own case. The departmental before the Tribunal also accepted the said position.
- During the relevant year, the Tribunal disallowed assessee claim, inspite of the agreed position between the parties, and by the impugned order yet remanded the issue to the Assessing Officer for fresh examination/determination.
Contention of Assessee
This is without in any manner even attempting to indicate why and how its earlier decision will not apply to the facts for the subsequent Assessment year. The Tribunal should not completely disregard its earlier order without some reason.
Held by High Court
