2024 (8) TMI 561

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....H JHINGAN And HON'BLE MR. JUSTICE ASHUTOSH KUMAR For the Appellant : Mr. Sandeep Pathak with Mr. Palash Gupta For the Respondent : Mr. Siddharth Ranka with Ms. Satwika Jha ORDER 1. These four appeals are being decided by this common order as the facts and issues involved are similar. For convenience, the facts are being taken from D.B. Income Tax Appeal No.20/2024. 2. This appeal is f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r dated 24.11.2022. On dismissal of revenue appeal by Tribunal, the present appeal is filed. 4. Learned counsel for the appellant submits that the Appellate Authorities ought to have decided the matter on merits rather than relying upon the fact that the Customs, Excise and Service Tax Appellate Tribunal (for short 'CESTAT'), had allowed the appeal and deleted the additions under the Customs Act,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....venue when there is no technical error for lack of jurisdiction in the Assessment Order passed by AO? 2. Whether in the facts and circumstances of the case and in law, Ld. ITAT was justified in dismissing the appeal of Revenue by merely relying upon the order of Ld. CESTAT and without going into merits of the case and also by ignoring the fact that the order passes by Ld. CESTAT was challenged ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Act were initiated on the basis of the information received from DRI. The additions were made solely relying upon the order passed by the A.O. determining the value of the goods imported. It is an undisputed fact that the order passed by the A.O. was quashed by the CESTAT. 8. The contention of learned counsel for the appellant that the appellate authorities should have decided the matter i....