Authorised representative admissions bind the assessee, but appellate grounds still require independent merits adjudication.

An admission made by an assessee's authorised representative in assessment proceedings was treated as binding on the assessee because an agent's statement falls within the rule of admissions under Section 18 of the Evidence Act. However, the first appellate authority could not finally dispose of the appeal merely on that admission when the Assessing Officer had examined the matter on merits; the grounds had to be re-examined independently. The matter was remitted for de novo adjudication on all grounds, while the assessee's challenge succeeded only to the extent of obtaining a fresh merits-based decision.

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Issues: Whether an admission made by an assessee's authorised representative in assessment proceedings binds the assessee and whether the first appellate authority can dispose of the appeal merely on that basis without adjudicating the grounds on merits.

Analysis: The authorised representative was expressly empowered to act for the assessee, and admissions made by a party's agent fall within the rule of admissions under Section 18 of the Evidence Act. On that basis, the statement of the authorised representative was treated as binding on the assessee. At the same time, where the Assessing Officer had examined the matter on merits and the first appellate authority disposed of the appeal only on the basis of the admission, the appeal could not be finally rejected without a merits-based re-examination of the grounds.

Conclusion: The admission of the authorised representative was held to bind the assessee, but the matter was remitted to the first appellate authority for de novo adjudication on all grounds.

Final Conclusion: The appeal was restored for fresh decision on merits, while the assessee's challenge succeeded only to the extent of obtaining a remand.

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