2022 (12) TMI 1007

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....Shri Prakash D. Shah Revenue by : Shri Soumendu Kumar Dash ORDER PER SANDEEP SINGH KARHAIL, J.M. By way of these Miscellaneous Applications under section 254(2) of the Income Tax Act, 1961 ("the Act"), the assessee seeks recall of the common order dated 27/09/2021, passed under section 254(1) of the Act by the coordinate bench of Tribunal in assessee's appeals being ITAs no. 5066 & 506....

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.... 3. On the other hand, learned Departmental Representative vehemently opposed the prayer for recall of the order to the extent of adjudication of ground No. 1 by the coordinate bench of the Tribunal. 4. We have considered the rival submissions and perused the material available on record. The relevant findings of the coordinate bench of the Tribunal vide common order dated 27/09/2021, which ....

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....ke any substantive argument on the issue. In fact, at paragraph 2.1 of the appellate order, learned Commissioner (Appeals) has clearly mentioned that except filing the written argument on 07-06-2019, the assessee of his authorized representative never appeared but kept on filing letters seeking _adjournment. Thus, he proceeded to dispose of the appeals ex parte. Thus, when before the departmental ....

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....find that the Hon'ble Supreme Court in NTPC (supra) held that legal issue can be raised for the first time before the Tribunal, so long as the relevant facts are on record in the assessment proceedings for that issue. It is evident that the aforesaid decision of the Hon'ble Supreme Court was not taken into consideration by the coordinate bench while rendering decision in respect of ground No. 1 ra....