Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
The HC held that the Tribunal could not dismiss the assessee's appeal without adjudicating the substantive grounds on merits. Reliance on the time taken by the CIT(A) to dispose of the appeal was an irrelevant consideration, especially in light of the disruption and backlog caused during the Covid-19 period. Because the Tribunal decided the matter on a basis unrelated to the merits of the controversy, its order was unsustainable. The order was set aside and the matter was remanded to the Tribunal for fresh disposal on merits after consideration of all grounds raised by the assessee.
The HC held that the Tribunal could not dismiss the assessee's appeal without adjudicating the substantive grounds on merits. Reliance on the time taken by the CIT(A) to dispose of the appeal was an irrelevant consideration, especially in light of the disruption and backlog caused during the Covid-19 period. Because the Tribunal decided the matter on a basis unrelated to the merits of the controversy, its order was unsustainable. The order was set aside and the matter was remanded to the Tribunal for fresh disposal on merits after consideration of all grounds raised by the assessee.
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