2004 (11) TMI 29

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....Appellate Tribunal at the instance of the assessee under section 256(1) of the Income-tax Act, 1961, in R A. No. 105/Ind of 1992, which in turn arises out of an order dated August 31, 1994, passed by the Income-tax Appellate Tribunal in I.T.A. No. 829/Ind of 1989 to this court for answering the following two questions of law: "1. Whether the Tribunal was justified in confirming the penalty under ....

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....red to supra deserves to be answered in favour of the assessee and against the Revenue. It is a fact recorded in the statement of case drawn that the assessee had raised a plea before the Tribunal in his appeal against the order of the Commissioner of Income-tax (Appeals) to the effect that no penalty could be levied on them due to immunity given under the amnesty scheme. It is also a fact record....

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....to rule 11 before any finding is returned. A reading of rule 11 of the Appellate Tribunal Rules, 1963, does indicate the vast powers conferred by the Act/Rules on the Tribunal while deciding the appeal. Indeed, the Tribunal being the last court of appeal so far as the issue relating to the facts are concerned, a duty is cast upon the Tribunal while deciding the appeal to see that a finding is ret....

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....orded to an assessee under the amnesty scheme. It was a legal ground and hence, ought to have been dealt with on its merits by the Tribunal by giving a finding either allowing it or rejecting it. In any event, the finding on legal ground was called for from the Tribunal with reasons in support of their conclusion. In view of the aforesaid discussion, we answer question No. 2 in favour of the asse....