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Issues: Whether the matter was liable to be set aside where the first appellate authority decided the appeal on merits without adjudicating the assessee's specific objections on jurisdiction and limitation.
Analysis: The assessee had specifically challenged the validity of the order under the jurisdiction and limitation grounds, but the first appellate authority did not record any finding on those objections and proceeded only on merits. Since jurisdiction goes to the root of the matter, it ought to be determined first, and only thereafter can the merits be examined if jurisdiction is established. An order that omits to address such foundational objections cannot be sustained as it stands. The proper course was to restore the matter for fresh adjudication after giving an opportunity of hearing.
Conclusion: The order was set aside and the matter was remanded for de novo adjudication of the jurisdictional and connected issues.
Final Conclusion: The assessee succeeded in obtaining restoration of the proceedings for fresh consideration, and the existing appellate decision on merits was not upheld.
Ratio Decidendi: Jurisdictional objections must be decided as a threshold matter before the merits are examined, and failure to adjudicate such foundational objections warrants remand for fresh consideration.
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