Tax Appeals Allowed, Tribunal Decisions Quashed. The Tax Appeals filed by the revenue challenging the orders passed by the Income Tax Appellate Tribunal were allowed. The impugned orders recalling ...
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Tax Appeals Allowed, Tribunal Decisions Quashed.
The Tax Appeals filed by the revenue challenging the orders passed by the Income Tax Appellate Tribunal were allowed. The impugned orders recalling earlier decisions were quashed and set aside without prejudice to the rights and contentions in another appeal. The Tribunal's decisions were deemed unsustainable as another appeal had already been admitted on substantial legal questions. No costs were awarded in this matter.
Issues: 1. Challenge to impugned order passed by the Income Tax Appellate Tribunal. 2. Recalling of earlier orders by the appellate tribunal. 3. Admission and quashing of Tax Appeals.
Analysis: 1. The Tax Appeal No.661 of 2013 was filed by the appellant-revenue challenging the order passed by the Income Tax Appellate Tribunal. The tribunal had allowed the Misc. Application submitted on 5/9/2008 and recalled the earlier order dated 11/7/2008 passed in ITA No.633/Ahd/2008. The respondent-assessee requested to quash the impugned orders passed by the appellate tribunal on 12/6/2009 and subsequently on 30/3/2012, without prejudice to the rights and contentions in Tax Appeal No.1231 of 2008.
2. Tax Appeal No.633 of 2013 was also filed by the revenue challenging the judgment and order dated 30/3/2012 passed by the appellate tribunal in ITA No.633/Ahd/2008. The tribunal had recalled the earlier order dated 11/7/2008 and restored the appeal to file. The respondent's counsel requested to set aside the impugned orders, considering that Tax Appeal No.1231 of 2008 was already admitted on substantial questions of law.
3. The learned counsel for the respondent-assessee contended that the impugned orders passed by the tribunal could not be sustained, especially since Tax Appeal No.1231 of 2008 was already admitted on substantial questions of law. Consequently, both Tax Appeals were allowed, and the orders passed by the tribunal on 12/6/2009 and 30/3/2012 were quashed and set aside. The decision was made without prejudice to the rights and contentions of the parties in Tax Appeal No.1231 of 2008, which would be decided on its merits based on the questions raised during its admission. No costs were awarded in the circumstances of the case.
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