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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the first appellate authority was justified in disposing of the assessee's appeal when writ petitions concerning approval under section 10(23C)(via) were pending before the High Court and interim relief had been granted.
Analysis: The assessment had been completed without giving full effect to the High Court's interim directions, which required the assessments to proceed on the basis that the approval applications under section 10(23C)(via) stood allowed pending final disposal of the writ petitions. The appeal before the first appellate authority had also been requested to be kept in abeyance until the writ petitions were decided, but it was ultimately disposed of on the basis of a remand report without confronting it to the assessee. In these circumstances, the pendency of the writ proceedings on the very same issue made it inappropriate to conclude the appeal on merits at that stage.
Conclusion: The disposal of the appeal by the first appellate authority was set aside and the matter was remitted to be decided after the High Court disposes of the pending writ petitions.
Final Conclusion: The assessee succeeded in securing a remand, and the appellate proceedings will resume only after the High Court's decision in the connected writ matters.
Ratio Decidendi: Where the very issue in appeal is sub judice before the High Court and interim protection has been granted, the appellate authority should not finally dispose of the appeal contrary to or without regard to those pending proceedings.
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