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2018 (6) TMI 1734 - AT - Income TaxAdmission made in the assessment proceedings by authorised representative - Whether admission made by the authorised representative is not binding on the assessee, is not absolute and correct proposition of law? - HELD THAT:- Admission made by the authorised representative in the proceedings having expressly or implied authority binds the assessee and therefore we have no iota of doubt that the statement made by the authorised representative binds the assessee - in our view, the jurist entity like the assessee before us, shall always be represented either through the Director or the MD or the Company Secretary or by any other person including the authorised person through a Board Resolution. If we hold that the Act of the representative does not bind the assessee, the very basis of working of the judicial system would collapse. Accordingly the judgment relied upon by the assessee is not binding - the statement made by the authorised representative, who has been expressly authorised by the assessee, binds the assessee. If we look into the facts of the present case, the CIT (A), despite having adjudication, by the AO, on merit albeit reordering admission, has not adjudicated the grounds on merit and has decided the appeal merely on the basis of the admission made by the authorised representative. In the fitness of present case and peculiar facts of the case, we are of the opinion that the matter is required to be re-examined by the CIT (A) on merit as AO had decided the issues on merit and thereafter had recorded admission . Therefore we remand the matter back to the file of the CIT (A) for de-novo decision on all the grounds - Appeal of the assessee is allowed for statistical purposes.
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